No. 9865 | D.C. Cir. | Apr 18, 1949
This is a petition for review of a decision of the Tax Court of the United States.
Affirmed in part and reversed in part.
1947, Palm Beach Trust Co., 9 T.C. 3060.
Orient Investment & Finance Co. v. Commissioner of Internal Revenue, 1948, 83 U.S.App.D.O. 74, 366 F.2d 601, 3 L.R.A.2d 612, and eases there cited; Spies v. United States, 1943, 317 U.S. 492" court="SCOTUS" date_filed="1943-01-18" href="https://app.midpage.ai/document/spies-v-united-states-103753?utm_source=webapp" opinion_id="103753">317 U.S. 492, 496, 63 S. Ct. 361" court="SCOTUS" date_filed="1943-01-11" href="https://app.midpage.ai/document/harrison-v-northern-trust-co-103751?utm_source=webapp" opinion_id="103751">63 S.Ct. 361, 87 L. Ed. 418" court="SCOTUS" date_filed="1943-01-18" href="https://app.midpage.ai/document/spies-v-united-states-103753?utm_source=webapp" opinion_id="103753">87 L.Ed. 418.