Beneficial Corporation v. Commissioner of Internal Revenue

202 F.2d 150, 43 A.F.T.R. (P-H) 282, 1953 U.S. App. LEXIS 4285
CourtCourt of Appeals for the Third Circuit
DecidedMarch 3, 1953
Docket10875
StatusPublished
Cited by1 cases

This text of 202 F.2d 150 (Beneficial Corporation v. Commissioner of Internal Revenue) 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.

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Beneficial Corporation v. Commissioner of Internal Revenue, 202 F.2d 150, 43 A.F.T.R. (P-H) 282, 1953 U.S. App. LEXIS 4285 (3d Cir. 1953).

Opinion

202 F.2d 150

BENEFICIAL CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 10875.

United States Court of Appeals Third Circuit.

Argued February 5, 1953.

Decided March 3, 1953.

Appeal from the Tax Court of the United States.

Jackson R. Collins, New York City (Edgar D. Baumgartner, New York City, on the brief), for petitioner.

John J. Kelley, Jr., Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

PER CURIAM.

We can perceive no error in the decision of the Tax Court. Accordingly, the decision of the Tax Court will be affirmed upon the opinion reported 18 T.C. 396.

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202 F.2d 150, 43 A.F.T.R. (P-H) 282, 1953 U.S. App. LEXIS 4285, Counsel Stack Legal Research, https://law.counselstack.com/opinion/beneficial-corporation-v-commissioner-of-internal-revenue-ca3-1953.