Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry A. LOGAN, . Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1940-02-15
Citations: 109 F.2d 1014
Docket Number: No. 7270
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry A. LOGAN, . Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 109
Pages: 1014–1014

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harry A. LOGAN, . Respondent.
No. 7270.
Circuit Court of Appeals, Third Circuit.
Feb. 15, 1940.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
David W. Richmond, of Washington, D. C.°, for respondent.
Befo're MARIS, CLARK, and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.