Case Name: William Albert HARBISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-01-08
Citations: 68 F.2d 1004
Docket Number: No. 208
Parties: William Albert HARBISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 68
Pages: 1004–1004

Head Matter:
William Albert HARBISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 208.
Circuit Court of Appeals, Second Circuit.
Jan. 8, 1934.
For the opinion below, see 26 B. T. A. 896.
J. E. MaeCloskey, Jr., of Pittsburgh, Pa. (Hugh Satterlee, of New York City, of counsel), for-petitioner.
Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
The question presented is identical with that decided in Bliss v. Commissioner, 68 F.(2d) 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed.
L. HAND, Circuit Judge, dissents.