Case Name: Alexander C. YARNALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1948-10-12
Citations: 170 F.2d 272
Docket Number: No. 9600
Parties: Alexander C. YARNALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 170
Pages: 272–272

Head Matter:
Alexander C. YARNALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9600.
United States Court of Appeals Third Circuit.
Argued Oct. 4, 1948.
Decided Oct. 12, 1948.
H. Ober Hess, of Philadelphia, Pa. (William R. Spofford and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for petitioner.
Morton K. Rothschild, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
. Before MARIS, McLAUGHLIN-, and O’CONNELL, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court will be affirmed -for the reasons stated in the opinion of Judge Murdock, 9 T.C. 616, with which we are in full accord.