Jenkins v. Commissioner of Internal Revenue (217 F.2d 951, 1955)

United States Court of Appeals for the Third Circuit 1955-01-13

Citations

Full opinion text

PER CURIAM. These cases are indistinguishable in principle from Patsch v. Commissioner of Internal Revenue, 3 Cir., 1953, 208 F.2d 532. Upon the authority of that case the decisions of the Tax Court in the present cases will be affirmed.