Case Name: Thomas M. LEWIS and Adelaide B. Lewis, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1941-10-13
Citations: 122 F.2d 934
Docket Number: No. 7778
Parties: Thomas M. LEWIS and Adelaide B. Lewis, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 122
Pages: 934–934

Head Matter:
Thomas M. LEWIS and Adelaide B. Lewis, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 7778.
Circuit Court of Appeals, Third Circuit.
Argued Oct 10, 1941.
Decided Oct. 13, 1941.
Albert Barnes Zink, of Philadelphia, Pa., for petitioners.
Warren F. Wattles, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and A. F. Prescott and Michael H. Cardozo, IV, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before MARIS, JONES, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Buckner v. Commissioner, 2 Cir., 77 F.2d 297; Ewart v. Commissioner, 3 Cir., 98 F.2d 649; and Commissioner v. Emerson, 3 Cir., 98 F.2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.