Case Name: Will S. FOX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1940-07-12
Citations: 113 F.2d 113
Docket Number: No. 7260
Parties: Will S. FOX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 113
Pages: 113–113

Head Matter:
Will S. FOX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 7260.
Circuit Court of Appeals, Third Circuit.
July 12, 1940.
Theodore B. Benson, of Washington, D. C., for petitioner.
William L. Cary, Sp. Asst, to Atty. Gen., of Washington, D. C., for respondent.
Before MARIS, JONES, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
For the reasons sufficiently set forth in the memorandum opinion of the Board of Tax Appeals, its decision is affirmed.