Joan Carol Corporation v. Commissioner of Internal Revenue

Second Circuit

Joan Carol Corporation v. Commissioner of Internal Revenue

180 F.2d 751, 39 A.F.T.R. (P-H) 120, 1950 U.S. App. LEXIS 4295

CourtCourt of Appeals for the Second Circuit

DecidedApril 5, 1950

Docket21534_1

StatusPublished

Cited by1 cases

This text of 180 F.2d 751 (Joan Carol Corporation v. Commissioner of Internal Revenue) 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

Joan Carol Corporation v. Commissioner of Internal Revenue, 180 F.2d 751, 39 A.F.T.R. (P-H) 120, 1950 U.S. App. LEXIS 4295 (2d Cir. 1950).

Pincite

Opinion

180 F.2d 751

50-1 USTC P 9261

JOAN CAROL CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 167, Docket 21534.

United States Court of Appeals, Second Circuit.

Argued April 5, 1950.
Decided April 5, 1950.

Harry Silverson, New York City, for petitioner.

Francis w. Sams, Chas. Oliphant, and Theron L. Caudle, Washington, D.C., for respondent.

Before Augustus N. HAND, CLARK and FRANK, Circuit Judges.

PER CURIAM.

Order, 13 T.C. 83, reversed in open court on authority of Aramo-Stiftung v. Commissioner, 2 Cir., 172 F.2d 896.

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