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ROWLAND v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7317, 7318.

115 F.2d 504 (1940)

John T. ROWLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).

Circuit Court of Appeals, Third Circuit.

November 20, 1940.

Attorney(s) appearing for the Case

Carey & Lane, of Jersey City, N. J. (Robert Carey and Harry Lane, both of Jersey City, N. J., of counsel), for petitioner.

Edward H. Hammond, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.

Before MARIS, CLARK, and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals, 40 B.T.A. 11, is affirmed upon the authority of Metcalf & Eddy v. Mitchell, 269 U.S. 514, 46 S.Ct. 172, 70 L.Ed. 384; Ewart v. Commissioner of Internal Revenue, 3 Cir., 98 F.2d 649; and Commissioner of Internal Revenue v. Emerson, 3 Cir., 98 F.2d 650, certiorari denied 305 U.S. 642, 59 S.Ct. 145...

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