DocketNumber: No. 7778
Citation Numbers: 122 F.2d 934
Filed Date: 10/13/1941
Status: Precedential
Modified Date: 7/23/2022
The decision of the Board of Tax Appeals is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Lucas v. Reed, 281 U.S. 699, 50 S.Ct. 352, 74 L.Ed. 1125; Buckner v. Commissioner, 2 Cir., 77 F.2d 297; Ewart v. Commissioner, 3 Cir., 98 F.2d 649; and Commissioner v. Emerson, 3 Cir., 98 F.2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145, 83 L.Ed. 414.