Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ellen S. BOOTH, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-05-06
Citations: 103 F.2d 1008
Docket Number: No. 7891
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ellen S. BOOTH, Respondent.
Judges: Before HICKS, SIMONS, and AR-ANT, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 103
Pages: 1008–1009

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ellen S. BOOTH, Respondent.
No. 7891.
Circuit Court of Appeals, Sixth Circuit.
May 6, 1939.
James W. Morris, J. P. Wenchel, Sewall Key, Ralph E. Smith, and Helen R. Car-loss, all of Washington, D. C., for petitioner.
Thomas G. Long, of Detroit, Mich., for respondent.
Before HICKS, SIMONS, and AR-ANT, Circuit Judges.

Opinion:
PER CURIAM.
It is ordered and adjudged that the decision of the Board of Tax Appeals be and is affirmed upon the grounds and for the reasons stated in the findings of fact and opinion of the Board reported in 36 B.T.A. 141.'