Commissioner v. Fidelity-Philadelphia Trust Co.

Third Circuit

Commissioner v. Fidelity-Philadelphia Trust Co.

93 F.2d 1001, 20 A.F.T.R. (P-H) 636, 1937 U.S. App. LEXIS 2951

CourtCourt of Appeals for the Third Circuit

DecidedDecember 31, 1937

DocketNo. 6478

StatusPublished

Cited by1 cases

This text of 93 F.2d 1001 (Commissioner v. Fidelity-Philadelphia Trust Co.) 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.

Bluebook

Commissioner v. Fidelity-Philadelphia Trust Co., 93 F.2d 1001, 20 A.F.T.R. (P-H) 636, 1937 U.S. App. LEXIS 2951 (3d Cir. 1937).

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Opinion

PER CURIAM.

This is an appeal by the Commissioner of Internal Revenue from an order of the Board of Tax Appeals. By reference to the opinion of the latter, which fully states the facts, we avoid needless repetition. After argument and full consideration had, we find no error in the Tax Board’s ruling, and, as no practice or principle is involved, we limit ourselves to dismissing the Commissioner’s appeal on the opinion of the Tax Board.

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PER CURIAM.

This is an appeal by the Commissioner of Internal Revenue from an order of the Board of Tax Appeals. By reference to the opinion of the latter, which fully states the facts, we avoid needless repetition. After argument and full consideration had, we find no error in the Tax Board’s ruling, and, as no practice or principle is involved, we limit ourselves to dismissing the Commissioner’s appeal on the opinion of the Tax Board.

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Bluebook (online)

93 F.2d 1001, 20 A.F.T.R. (P-H) 636, 1937 U.S. App. LEXIS 2951, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-fidelity-philadelphia-trust-co-ca3-1937.

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