U.S. Court of Appeals for the Second Circuit, 1934

Harbison v. Commissioner

Harbison v. Commissioner
U.S. Court of Appeals for the Second Circuit · Decided January 8, 1934
68 F.2d 1004; 13 A.F.T.R. (P-H) 637; 1934 U.S. App. LEXIS 5072; 13 A.F.T.R. (RIA) 637 (Federal Reporter, Second Series)

Harbison v. Commissioner

Opinion of the Court

PER CURIAM.

The question presented is identical with that decided in Bliss v. Commissioner, 68 F.(2d) 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed.

L. HAND, Circuit Judge, dissents.

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