Case Name: ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1941-02-21
Citations: 117 F.2d 1012
Docket Number: No. 7455
Parties: ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 117
Pages: 1012–1012

Head Matter:
ELLIOTT v. COMMISSIONER OF INTERNAL REVENUE.
No. 7455.
Circuit Court of Appeals, Third Circuit.
Feb. 21, 1941.
William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.
Wm. L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. —.