Case Name: G. Elliott KRUSEN and Grace F. Krusen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-04-05
Citations: 148 F.2d 210
Docket Number: No. 8817
Parties: G. Elliott KRUSEN and Grace F. Krusen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 148
Pages: 210–210

Head Matter:
G. Elliott KRUSEN and Grace F. Krusen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8817.
Circuit Court of Appeals, Third Circuit.
Argued March 28, 1945.
Decided April 5, 1945.
Frank W. Harris, of Philadelphia, Pa., for petitioners.
Miriam Lashley, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed. '