Neidich v. Commissioner of Internal Revenue

Third Circuit

Neidich v. Commissioner of Internal Revenue

105 F.2d 1019, 23 A.F.T.R. (P-H) 303, 1939 U.S. App. LEXIS 3471

Court of Appeals for the Third Circuit·Decided July 14, 1939·No. No. 7086·Published

Opinion

PER CURIAM.

This case arises out of the same corporate transactions which were before the Court of Claims in Davis v. United States, 26 F.Supp. 1007. It is indistinguishable in principle from Groman v. Commissioner, 302 U.S. 82, 58 S.Ct. 108, 82 L.Ed. 63, Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367, and Hedden v. Commissioner, 3 Cir., 105 F.2d 311. The decision of the Board of Tax Appeals is affirmed upon the authority of those cases.

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PER CURIAM.

This case arises out of the same corporate transactions which were before the Court of Claims in Davis v. United States, 26 F.Supp. 1007. It is indistinguishable in principle from Groman v. Commissioner, 302 U.S. 82, 58 S.Ct. 108, 82 L.Ed. 63, Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367, and Hedden v. Commissioner, 3 Cir., 105 F.2d 311. The decision of the Board of Tax Appeals is affirmed upon the authority of those cases.

Neidich v. Commissioner of Internal Revenue, 105 F.2d 1019, 23 A.F.T.R. (P-H) 303, 1939 U.S. App. LEXIS 3471 (3d Cir. 1939).

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