Ticket Office Equipment Co. v. Commissioner of Internal Revenue

Second Circuit

Ticket Office Equipment Co. v. Commissioner of Internal Revenue

213 F.2d 318

CourtCourt of Appeals for the Second Circuit

DecidedJune 4, 1954

DocketNo. 248, Docket 22959

StatusPublished

Cited by1 cases

This text of 213 F.2d 318 (Ticket Office Equipment Co. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ticket Office Equipment Co. v. Commissioner of Internal Revenue, 213 F.2d 318 (2d Cir. 1954).

Pincite

Opinion

per Curiam.

Such evidence as there is to indicate that Mrs. Ruscher, as a partner of her husband, owned any part of the assets transferred to the petitioner in exchange for its stock is too inconclusive to show that the Tax Court was in error in treating Mr. Ruscher as the sole transferrer. With this observation, we are content to affirm the decision on the opinion of the Tax Court, 20 T.C. 272.

Affirmed.

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per Curiam.

Such evidence as there is to indicate that Mrs. Ruscher, as a partner of her husband, owned any part of the assets transferred to the petitioner in exchange for its stock is too inconclusive to show that the Tax Court was in error in treating Mr. Ruscher as the sole transferrer. With this observation, we are content to affirm the decision on the opinion of the Tax Court, 20 T.C. 272.

Affirmed.

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213 F.2d 318, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ticket-office-equipment-co-v-commissioner-of-internal-revenue-ca2-1954.

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