Fidelity-Philadelphia Trust Co. v. Commissioner of Internal Revenue

Third Circuit

Fidelity-Philadelphia Trust Co. v. Commissioner of Internal Revenue

147 F.2d 290, 33 A.F.T.R. (P-H) 667, 1945 U.S. App. LEXIS 4359

CourtCourt of Appeals for the Third Circuit

DecidedFebruary 14, 1945

DocketNos. 8747, 8748

StatusPublished

This text of 147 F.2d 290 (Fidelity-Philadelphia Trust Co. 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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Fidelity-Philadelphia Trust Co. v. Commissioner of Internal Revenue, 147 F.2d 290, 33 A.F.T.R. (P-H) 667, 1945 U.S. App. LEXIS 4359 (3d Cir. 1945).

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Opinion

PER CURIAM.

The decision of the Tax Court, 3 T.C. 670, as against the trustee is affirmed on authority of Baur v. Commissioner, 3 Cir., 145 F.2d 338; Fidelity Trust Co. v. Commissioner, 3 Cir., 141 F.2d 54. We think, also, that as against the beneficiary of the trust it should be affirmed. See Commissioner v. Hart, 3 Cir., 106 F.2d 269, 271. It is not necessary to discuss the latter [291]*291proposition at length, since the judgment against the trustee renders the judgment against the beneficiary unimportant in this case.

Affirmed.

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PER CURIAM.

The decision of the Tax Court, 3 T.C. 670, as against the trustee is affirmed on authority of Baur v. Commissioner, 3 Cir., 145 F.2d 338; Fidelity Trust Co. v. Commissioner, 3 Cir., 141 F.2d 54. We think, also, that as against the beneficiary of the trust it should be affirmed. See Commissioner v. Hart, 3 Cir., 106 F.2d 269, 271. It is not necessary to discuss the latter [291]*291proposition at length, since the judgment against the trustee renders the judgment against the beneficiary unimportant in this case.

Affirmed.

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147 F.2d 290, 33 A.F.T.R. (P-H) 667, 1945 U.S. App. LEXIS 4359, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fidelity-philadelphia-trust-co-v-commissioner-of-internal-revenue-ca3-1945.

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