Yarnall v. Commissioner

Third Circuit Court of Appeals

Argued Oct. 4, 1948.

Decided Oct. 12, 1948.

Third Circuit Court of Appeals · decided 1948-10-12

2 counsel of record

Relies on Yarnall v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1948-10-12

How this case has been cited

Cited by 6 later decisions — most recently January 1981

1 district ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1H. Ober Hess, of Philadelphia, Pa. (William R. Spofford and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for petitioner.

¶2Morton K. Rothschild, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

¶3. Before MARIS, McLAUGHLIN-, and O’CONNELL, Circuit Judges.

¶4PER CURIAM.

¶5The decision of the Tax Court will be affirmed -for the reasons stated in the opinion of Judge Murdock, 9 T.C. 616, with which we are in full accord.