Commissioner of Internal Revenue v. Logan, 109 F.2d 1014 (3d Cir. 1940)

Annotate this Case
US Court of Appeals for the Third Circuit - 109 F.2d 1014 (3d Cir. 1940)
February 15, 1940

109 F.2d 1014 (1940)

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
Harry A. LOGAN, Respondent.

No. 7270.

Circuit Court of Appeals, Third Circuit.

February 15, 1940.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

David W. Richmond, of Washington, D. C., for respondent.

Before MARIS, CLARK, and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals is reversed upon the authority of Commissioner v. Hart, 3 Cir., 106 F.2d 269.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.