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COMMISSIONER OF INTERNAL REVENUE v. EMERSON

No. 6638.

98 F.2d 650 (1938)

COMMISSIONER OF INTERNAL REVENUE v. EMERSON

Circuit Court of Appeals, Third Circuit.

July 22, 1938.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Berryman Green and Sewall Key, Sp. Assts. to the Atty. Gen., for petitioner.

Sigurd A. Emerson, of Elizabeth, N. J., for respondent.

Before DAVIS and BIGGS, Circuit Judges, and DICKINSON, District Judge.

BIGGS, Circuit Judge.

The case at bar is governed by the principles enunciated in the opinion of this Court in the case of Howard Ewart v. Commissioner, 98 F.2d 649. Though the decision of the Board of Tax Appeals in the case at bar is precisely contrary to its decision in the cited case, the evidentiary facts in the case at bar from which the Board of Tax Appeals reached its conclusions are substantially similar to the facts in Ewart...

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