Lewis v. Commissioner of Internal Revenue
Lewis v. Commissioner of Internal Revenue
122 F.2d 934; 27 A.F.T.R. (P-H) 948; 1941 U.S. App. LEXIS 3113
(Federal Reporter, Second Series)
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.