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

CourtCourt of Appeals for the Third Circuit

DecidedJuly 14, 1939

DocketNo. 7086

StatusPublished

This text of 105 F.2d 1019 (Neidich 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.

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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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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.

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105 F.2d 1019, 23 A.F.T.R. (P-H) 303, 1939 U.S. App. LEXIS 3471, Counsel Stack Legal Research, https://law.counselstack.com/opinion/neidich-v-commissioner-of-internal-revenue-ca3-1939.

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