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CORRIGAN v. COMMISSIONER OF INTERNAL REVENUE

No. 6915.

103 F.2d 1010 (1939)

Walter W. CORRIGAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

April 1, 1939.

Attorney(s) appearing for the Case

J. Nelson Anderson, of Washington, D. C. (Stanley Worth, of Washington, D. C., of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the Board of Tax Appeals. The tax involved arises out of the same transactions which were before the Circuit Court of Appeals for the Second Circuit in Baker v. Commissioner, 80 F.2d 813, and again in Cable v. Commissioner, 102 F.2d 977, and the questions involved are identical. That court in a careful and well reasoned opinion in the Baker case...

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