U.S. Court of Appeals for the Third Circuit, 1955

Jenkins v. Commissioner of Internal Revenue

Jenkins v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided January 13, 1955
217 F.2d 951 (Federal Reporter, Second Series)

Jenkins v. Commissioner of Internal Revenue

Opinion of the Court

PER CURIAM.

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.

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