Helvering v. Richter, 312 U.S. 561 (1941)

Helvering v. Richter


No 516
Argued March 3, 4, 1941
Decided March 17, 1941
312 U.S. 561

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT

Syllabus

Decided upon the authority of Hormel v. Helvering, ante, p. 552. P. 562.

114 F.2d 452, reversed.

Certiorari, 311 U.S. 641, to review the affirmance of a decision of the Board of Tax Appeals setting aside a determination of a deficiency in income tax.