Sommerfeld MacHine Company v. Commissioner of Internal Revenue

Third Circuit

Sommerfeld MacHine Company v. Commissioner of Internal Revenue

195 F.2d 736, 41 A.F.T.R. (P-H) 1135, 1952 U.S. App. LEXIS 3490

CourtCourt of Appeals for the Third Circuit

DecidedApril 17, 1952

Docket10556_1

StatusPublished

This text of 195 F.2d 736 (Sommerfeld MacHine Company 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

Sommerfeld MacHine Company v. Commissioner of Internal Revenue, 195 F.2d 736, 41 A.F.T.R. (P-H) 1135, 1952 U.S. App. LEXIS 3490 (3d Cir. 1952).

Pincite

Opinion

PER CURIAM.

The sole question in this case is whether the Tax Court erred in fixing allowances of compensation fo-r the personal services rendered by the taxpayer’s two principal officers in each of the years 1941 through 1944. 15 T.C. 453. We cannot say after reviewing the record that the Tax Court’s findings as to these allowances were so unreasonable as to be clearly erroneous.

The decision of the Tax Court will he affirmed.

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PER CURIAM.

The sole question in this case is whether the Tax Court erred in fixing allowances of compensation fo-r the personal services rendered by the taxpayer’s two principal officers in each of the years 1941 through 1944. 15 T.C. 453. We cannot say after reviewing the record that the Tax Court’s findings as to these allowances were so unreasonable as to be clearly erroneous.

The decision of the Tax Court will he affirmed.

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Bluebook (online)

195 F.2d 736, 41 A.F.T.R. (P-H) 1135, 1952 U.S. App. LEXIS 3490, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sommerfeld-machine-company-v-commissioner-of-internal-revenue-ca3-1952.