Rowland v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit
Rowland v. Commissioner of Internal Revenue, 115 F.2d 504 (3d Cir. 1940)
25 A.F.T.R. (P-H) 1030; 1940 U.S. App. LEXIS 2914
Rowland v. Commissioner of Internal Revenue
Opinion of the Court
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.
Reference
- Full Case Name
- John T. ROWLAND v. COMMISSIONER OF INTERNAL REVENUE, (two cases)
- Status
- Published