Jenkins v. Commissioner of Internal Revenue
Jenkins v. Commissioner of Internal Revenue
217 F.2d 951
(Federal Reporter, Second Series)
Jenkins v. Commissioner of Internal Revenue
Opinion of the Court
These cases are indistinguishable in principle from Patsch v. Commissioner of Internal Revenue, 3 Cir., 1953, 208 F.2d 532. Upon the authority of that case the decisions of the Tax Court in the present cases will be affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.