Court Opinion

ID: 6881568
Source: CourtListenerOpinion
Date Created: 2022-07-23 21:17:15.988609+00
Date Added: 2024-06-11T16:05:36.167561
License: Public Domain

PER CURIAM.
The decision of the Board of Tax Appeals, 40 B.T.A. 11, is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46. S.Ct. 172, 70 L.Ed. 384; Ewart v. Commissioner of Internal Revenue, 3 Cir., 98 F.2d 649; and Commissioner of Internal Revenue v. Emerson, 3 Cir., 98 F. 2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.