UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
July 8, 1941
COMMISSIONER OF INTERNAL REVENUE, PETITIONER,
WILLIAM S. BARBOUR, RESPONDENT.
On Petition for Review of the Decision of the United States Board of Tax Appeals.
Before BIGGS, MARIS, and CLARK, Circuit Judges.
The 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.
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