Philadelphia Steel and Iron Corporation v. Commissioner of Internal Revenue

Third Circuit

Philadelphia Steel and Iron Corporation v. Commissioner of Internal Revenue

344 F.2d 964, 15 A.F.T.R.2d (RIA) 609, 1965 U.S. App. LEXIS 6122

CourtCourt of Appeals for the Third Circuit

DecidedMarch 25, 1965

Docket15008

StatusPublished

This text of 344 F.2d 964 (Philadelphia Steel and Iron Corporation 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.

Bluebook

Philadelphia Steel and Iron Corporation v. Commissioner of Internal Revenue, 344 F.2d 964, 15 A.F.T.R.2d (RIA) 609, 1965 U.S. App. LEXIS 6122 (3d Cir. 1965).

Pincite

Opinion

344 F.2d 964

65-1 USTC P 9308

PHILADELPHIA STEEL AND IRON CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 15008.

United States Court of Appeals Third Circuit.

Argued March 15, 1965.
Decided March 25, 1965.

Charles S. Jacobs, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (William R. Spofford, Sherwin T. McDowell, Philadelphia, Pa., on the brief), for petitioner.

Mark S. Rothman, Dept. of Justice, Tax Division, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D.C., on the brief), for respondent.

Before McLAUGHLIN, HASTIE and SMITH, Circuit Judges.

PER CURIAM.

We agree with the thorough, basically factual opinion of Judge Fisher in the Tax Court in this case. The decision of that court will be affirmed.

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