Messenger Publishing Co. v. Commissioner
168 F.2d 903, 36 A.F.T.R. (P-H) 1138, 1948 U.S. App. LEXIS 3993
Opinion
The decision of the Tax Court finds a rational basis in John Kelley Co. v. Commissioner, 326 U.S. 521, 66 S.Ct. 299, 90 L.Ed. 278. See also Equitable Life Assur. Society v. Commissioner, 321 U.S. 560, 564, 64 S.Ct. 722, 88 L.Ed. 927. Accordingly the decision of the Tax Court will be affirmed.
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Messenger Publishing Co. v. Commissioner, 168 F.2d 903, 36 A.F.T.R. (P-H) 1138, 1948 U.S. App. LEXIS 3993 (3d Cir. 1948).
168 F.2d 903 (Messenger Publishing Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Equitable Life Assurance Society v. Commissioner
321 U.S. 560 (Supreme Court, 1944)
John Kelley Co. v. Commissioner
326 U.S. 521 (Supreme Court, 1946)