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

Barbour v. Commissioner

Barbour v. Commissioner
U.S. Court of Appeals for the Third Circuit · Decided January 19, 1940 · Biddle, Biggs, Maris
110 F.2d 660; 24 A.F.T.R. (P-H) 562; 1940 U.S. App. LEXIS 4626 (Federal Reporter, Second Series)

Barbour v. Commissioner

Opinion of the Court

PER CURIAM.

The question involved in this case is identical with the second question involved in Weir v. Commissioner, 3 Cir., 109 P.2d 996, this day decided, and the facts of the two cases are indistinguishable in all material respects. Upon the authority of that case the decision of the Board of Tax Appeals is affirmed.

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

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