Helvering v. Knapp, No. 308

No. 308 | 2d Cir. | Jul 7, 1941

PER CURIAM.

Order, 40 B.T.A. 1145" court="B.T.A." date_filed="1939-12-19" href="https://app.midpage.ai/document/knapp-v-commissioner-4497617?utm_source=webapp" opinion_id="4497617">40 B.T.A. 1145, reversed on the authority of Helvering v. Eubank, 311 U. S. 122, 61 S. Ct. 149" court="SCOTUS" date_filed="1941-02-03" href="https://app.midpage.ai/document/helvering-v-eubank-103390?utm_source=webapp" opinion_id="103390">61 S.Ct. 149, 85 L.Ed. 81, and Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655.