Case Name: Ellene Z. ROSENSTEEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1943-03-22
Citations: 134 F.2d 334
Docket Number: No. 8204
Parties: Ellene Z. ROSENSTEEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, MARIS, and JONES, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 134
Pages: 334–334

Head Matter:
Ellene Z. ROSENSTEEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8204.
Circuit Court of Appeals, Third Circuit.
Argued March 16, 1943.
Decided March 22, 1943.
Norman D. Keller, of Pittsburgh, Pa. (W. A. Seifert, of Pittsburgh, Pa., A. Lloyd Adams, of Johnstown, Pa. and Reed, Smith, Shaw & McClay, of Pittsburgh, Pa., on the brief), for petitioner.
Ray A. Brown, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key añd J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS, and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the United States Board of Tax Appeals is affirmed for the reasons stated in its opinion, 46 B.T.A. 1184.