General Plastics, Inc. v. Commissioner
145 F.2d 731, 33 A.F.T.R. (P-H) 117, 1944 U.S. App. LEXIS 2637, 33 A.F.T.R. (RIA) 117
This text of 145 F.2d 731 (General Plastics, Inc. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
General Plastics, Inc. v. Commissioner, 145 F.2d 731, 33 A.F.T.R. (P-H) 117, 1944 U.S. App. LEXIS 2637, 33 A.F.T.R. (RIA) 117 (2d Cir. 1944).
Opinion
We think the Tax Court was right. In Phillips v. Commissioner, 3 Cir., 134 F.2d 73, the taxpayer lost, although the identity of the creditor was changed and here it was not, so that the taxpayer’s case here is weaker. We approved the ruling of the Phillips case in Commissioner v. Grant Trading Co., 2 Cir., 135 F.2d 358.
Affirmed.
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Related
B. D. Phillips, Inc. v. Commissioner
134 F.2d 73 (Third Circuit, 1943)
Commissioner v. Grant Trading Co.
135 F.2d 358 (Second Circuit, 1943)
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Bluebook (online)
145 F.2d 731, 33 A.F.T.R. (P-H) 117, 1944 U.S. App. LEXIS 2637, 33 A.F.T.R. (RIA) 117, Counsel Stack Legal Research, https://law.counselstack.com/opinion/general-plastics-inc-v-commissioner-ca2-1944.