Condenser Service & Engineering Co., Inc. v. Commissioner of Internal Revenue

Third Circuit

Condenser Service & Engineering Co., Inc. v. Commissioner of Internal Revenue

200 F.2d 959

CourtCourt of Appeals for the Third Circuit

DecidedJanuary 8, 1953

Docket10689

StatusPublished

Cited by3 cases

This text of 200 F.2d 959 (Condenser Service & Engineering Co., Inc. 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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Condenser Service & Engineering Co., Inc. v. Commissioner of Internal Revenue, 200 F.2d 959 (3d Cir. 1953).

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Opinion

PER curiam:.

We have carefully considered the oral arguments, the record and the briefs in this case. We have concluded that the petitioner has not succeeded in bringing itself within the ruling of Levitt & Sons v. Nu-nan, 2 Cir., 142 F.2d 795, for the evidence offered by the petitioner does not meet the requirements set out in that decision. Had we the case before us de novo we would reach the same conclusions by the same reasoning as did the Tax Court of the United States. A fortiori we cannot say that the findings of the Tax Court are clearly erroneous within the purview of United States v. U. S. Gypsum Company, 333 U.S. 364, 395, 68 S.Ct. 525, 92 L.Ed. 746.

Accordingly the decision of the Tax Court will be affirmed.

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PER curiam:.

We have carefully considered the oral arguments, the record and the briefs in this case. We have concluded that the petitioner has not succeeded in bringing itself within the ruling of Levitt & Sons v. Nu-nan, 2 Cir., 142 F.2d 795, for the evidence offered by the petitioner does not meet the requirements set out in that decision. Had we the case before us de novo we would reach the same conclusions by the same reasoning as did the Tax Court of the United States. A fortiori we cannot say that the findings of the Tax Court are clearly erroneous within the purview of United States v. U. S. Gypsum Company, 333 U.S. 364, 395, 68 S.Ct. 525, 92 L.Ed. 746.

Accordingly the decision of the Tax Court will be affirmed.

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200 F.2d 959, Counsel Stack Legal Research, https://law.counselstack.com/opinion/condenser-service-engineering-co-inc-v-commissioner-of-internal-ca3-1953.

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