Harbison v. Commissioner

Second Circuit Court of Appeals

Decided Jan. 8, 1934.

Second Circuit Court of Appeals · decided 1934-01-08

Cited by 1 later decisions (1 by the Supreme Court) — most recently November 1934

2 counsel of record

Relies on Harbison v. Commissioner · Bliss v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1934-01-08

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¶1For the opinion below, see 26 B. T. A. 896.

¶2J. E. MaeCloskey, Jr., of Pittsburgh, Pa. (Hugh Satterlee, of New York City, of counsel), for-petitioner.

¶3Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for respondent.

¶4Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

¶5PER CURIAM.

¶6The question presented is identical with that decided in Bliss v. Commissioner, 68 F.(2d) 890, handed down herewith. For the reasons there stated, the order must be, and is, reversed.

¶7L. HAND, Circuit Judge, dissents.