Clarke v. Commissioner

Third Circuit Court of Appeals

Argued Jan. 24, 1947.

Decided Jan. 30, 1947.

Third Circuit Court of Appeals · decided 1947-01-30

2 counsel of record

Opinion by (per_curiam) · Decided 1947-01-30

¶1Henry D. O’Connor, of Philadelphia, Pa., for petitioner.

¶2Norman S. Altman, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

¶3Before BIGGS and KALODNER, Circuit Judges, and McGRANERY, District Judge.

¶4PER CURIAM.

¶5The decision of the Tax Court is affirmed.