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U.S. Court of Appeals for the Third Circuit, 1940

Commissioner of Internal Revenue v. Logan

Commissioner of Internal Revenue v. Logan
U.S. Court of Appeals for the Third Circuit · Decided February 15, 1940 · Maris, Clark, and Jones, Circuit Judges
109 F.2d 1014 (Federal Reporter, Second Series)

Commissioner of Internal Revenue v. Logan

Opinion

109 F.2d 1014 (1940)

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
Harry A. LOGAN, Respondent.

No. 7270.

Circuit Court of Appeals, Third Circuit.

February 15, 1940.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

David W. Richmond, of Washington, D. C., for respondent.

Before MARIS, CLARK, and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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