Lewis v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit
Lewis v. Commissioner of Internal Revenue, 122 F.2d 934 (3d Cir. 1941)
27 A.F.T.R. (P-H) 948; 1941 U.S. App. LEXIS 3113
Lewis v. Commissioner of Internal Revenue
Opinion of the Court
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.
Reference
- Full Case Name
- Thomas M. LEWIS and Adelaide B. Lewis v. COMMISSIONER OF INTERNAL REVENUE
- Status
- Published