Calafato v. Commissioner

Third Circuit Court of Appeals

Argued Dec. 3, 1941.

Decided Dec. 3, 1941.

Third Circuit Court of Appeals · decided 1941-12-03

2 counsel of record

Relies on Calafato v. Commissioner

Opinion by (per_curiam) · Decided 1941-12-03

¶1John A. McCann, of Pittsburgh, Pa., for petitioners.

¶2Warren F. Wattles, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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

¶4PER CURIAM.

¶5The decisions of the Board of Tax Appeals, 42 B.T.A. 881, are affirmed.