Joseph C. Brightbill v. Commissioner of Internal Revenue

178 F.2d 404
CourtCourt of Appeals for the Third Circuit
DecidedDecember 28, 1949
Docket10006_1
StatusPublished

This text of 178 F.2d 404 (Joseph C. Brightbill 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.

Bluebook
Joseph C. Brightbill v. Commissioner of Internal Revenue, 178 F.2d 404 (3d Cir. 1949).

Opinion

178 F.2d 404

50-1 USTC P 9118

Joseph C. BRIGHTBILL, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 10006.

United States Court of Appeals
Third Circuit.

Argued Dec. 5, 1949.
Decided Dec. 28, 1949.

Appeal from the United States Tax Court.

Robert W. Greenfield, Philadelphia, Pa. (Romain C. Hassrick, Irwin S. Lasky, Philadelphia, Pa., on the brief), for appellant.

Virginia H. Adams, Washington, D.C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to the Attorney General, on the brief), for appellee.

Before BIGGS, Chief Judge, and O'CONNELL1 and KALODNER, Circuit judges.

PER CURIAM.

The case at bar is ruled by the general principles enunciated in our decision in Cox v. Commissioner of Internal Revenue, 3 Cir., 176 F.2d 226. We can perceive no error in the decision of the Tax Court and accordingly its decision will be affirmed.

1

Judge O'CONNELL heard the argument and participated in the decision in this case but died before the opinion was filed

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Related

Cox v. Commissioner of Internal Revenue
176 F.2d 226 (Third Circuit, 1949)
Brightbill v. Commissioner
178 F.2d 404 (Third Circuit, 1949)

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Bluebook (online)
178 F.2d 404, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joseph-c-brightbill-v-commissioner-of-internal-revenue-ca3-1949.