Commissioner v. Barbour
121 F.2d 728 | 3rd Cir. | 1941
The decision of the Board of Tax Appeals is reversed upon the authority of United States v. Pelzer, 61 S.Ct. 659, 85 L.Ed. -, and Ryerson v. United States, 61 S.Ct. 656, 85 L.Ed. -, and the cause is remanded to the Board for further proceedings not inconsistent with the opinions of the Supreme Court in those cases.
