Opinion
Reversed on other grounds by Hatch v. Commissioner of Internal Revenue, 190 F.2d 254 (1951)
The opinion
VAN FossaN, J., dissenting: Being of the opinion that United States v. Carter, 19 Fed. (2d) 121, is the correct statement of law that should govern in the present case, and feeling that Commissioner v. Winslow, 113 Fed. (2d) 418, is by analogy also good authority in support of petitioner’s position, I respectfully dissent.
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