Commissioner v. Day

Third Circuit Court of Appeals

Decided Aug. 12, 1937.

Third Circuit Court of Appeals · decided 1937-08-12

2 counsel of record

Relies on Commissioner of Internal Revenue v. Bryn Mawr Trust Co. · Turner v. Commissioner

Opinion by (per_curiam) · Decided 1937-08-12

¶1 *1010James W. Morris, Asst. Atty. Gen., Harry Marselli, Sewall Key, Norman D. Keller, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.

¶2Henry S. Drinker, Jr., Frederick E. S. Morrison, Calvin H. Rankin, C. A. McClure, and Drinker, Biddle & Reath, all of Philadelphia, Pa., for respondents.

¶3Before BUFFINGTON and BIGGS, Circuit Judges, and DICKINSON, District Judge.

¶4PER CURIAM.

¶5 Reaffirming the decisions of this Court in Commissioner v. Bryn Mawr Trust Co., 87 F.(2d) 607, and Turner v. Commissioner, 85 F.(2d) 919, 107 A.L.R. 1468, the order of the Tax Board in the present case is affirmed.