Elliott v. Commissioner

Third Circuit Court of Appeals

Decided Feb. 21, 1941.

Third Circuit Court of Appeals · decided 1941-02-21

Cited by 6 later decisions — most recently June 1956

1 federal appellate · 2 district ·

2 counsel of record

Relies on Higgins v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1941-02-21

View the full empirical analysis of this case →

¶1William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

¶2Wm. L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

¶3Before BIGGS, MARIS and JONES, Circuit Judges.

¶4PER CURIAM.

¶5The decision of the Board of Tax Appeals is affirmed upon the authority of Higgins v. Commissioner, 61 S.Ct. 475, 85 L.Ed. —.