North American Loan & Thrift Company No. 2 (Now Known as North American Finance Corporation of Fulton County) v. Commissioner of Internal Revenue

319 F.2d 132, 12 A.F.T.R.2d (RIA) 5037, 1963 U.S. App. LEXIS 4899
CourtCourt of Appeals for the Fourth Circuit
DecidedJune 20, 1963
Docket8951_1
StatusPublished

This text of 319 F.2d 132 (North American Loan & Thrift Company No. 2 (Now Known as North American Finance Corporation of Fulton County) v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth 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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North American Loan & Thrift Company No. 2 (Now Known as North American Finance Corporation of Fulton County) v. Commissioner of Internal Revenue, 319 F.2d 132, 12 A.F.T.R.2d (RIA) 5037, 1963 U.S. App. LEXIS 4899 (4th Cir. 1963).

Opinion

319 F.2d 132

NORTH AMERICAN LOAN & THRIFT COMPANY NO. 2 (Now Known as North American Finance Corporation of Fulton County), Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 8951.

United States Court of Appeals Fourth Circuit.

Argued June 13, 1963.

Decided June 20, 1963.

On petition to review the decision of the Tax Court of the United States.

Robert Ash, Washington, D. C. (Carl F. Bauersfeld, and Ash, Bauersfeld & Burton, Washington, D. C., on brief), for petitioner.

Philip B. Heymann, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Gilbert E. Andrews, Attys., Dept. of Justice, on brief), for respondent.

Before SOBELOFF, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

PER CURIAM.

We affirm for the reasons stated by the Tax Court in the opinion of Judge Raum, 39 T.C. ____.

Affirmed.

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319 F.2d 132, 12 A.F.T.R.2d (RIA) 5037, 1963 U.S. App. LEXIS 4899, Counsel Stack Legal Research, https://law.counselstack.com/opinion/north-american-loan-thrift-company-no-2-now-known-as-north-american-ca4-1963.