Commissioner v. Barbour
121 F.2d 728
3rd Cir.1941Check TreatmentThe 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.