Messenger Publishing Co. v. Commissioner
168 F.2d 903, 36 A.F.T.R. (P-H) 1138, 1948 U.S. App. LEXIS 3993
This text of 168 F.2d 903 (Messenger Publishing Co. v. Commissioner) 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
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).
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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)
Cite This Page — Counsel Stack
Bluebook (online)
168 F.2d 903, 36 A.F.T.R. (P-H) 1138, 1948 U.S. App. LEXIS 3993, Counsel Stack Legal Research, https://law.counselstack.com/opinion/messenger-publishing-co-v-commissioner-ca3-1948.