Becton, Dickinson & Co. v. Commissioner
This text of 134 F.2d 354 (Becton, Dickinson & Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The sole question which was before the Board of Tax Appeals in this proceeding was whether the petitioner was availed of during the taxable year for the purpose of preventing the imposition of surtaxes on its shareholders within the meaning of Section 102(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 102(a). This was solely a question of fact (Helvering v. National Grocery Co., 304 U.S. 282, 58 S.Ct. 932, 82 L.Ed. 1346) which the Board resolved against the petitioner. Its finding was amply supported by the evidence as its memorandum opinion amply demonstrates.
The decision of the Board is accordingly affirmed.
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Cite This Page — Counsel Stack
134 F.2d 354, 30 A.F.T.R. (P-H) 1131, 1943 U.S. App. LEXIS 3561, Counsel Stack Legal Research, https://law.counselstack.com/opinion/becton-dickinson-co-v-commissioner-ca3-1943.