Ticket Office Equipment Company, Inc. v. Commissioner of Internal Revenue

Second Circuit

Ticket Office Equipment Company, Inc. v. Commissioner of Internal Revenue

213 F.2d 318, 45 A.F.T.R. (P-H) 1577, 1954 U.S. App. LEXIS 4420

CourtCourt of Appeals for the Second Circuit

DecidedJune 4, 1954

Docket22959_1

StatusPublished

This text of 213 F.2d 318 (Ticket Office Equipment Company, Inc. 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 Company, Inc. v. Commissioner of Internal Revenue, 213 F.2d 318, 45 A.F.T.R. (P-H) 1577, 1954 U.S. App. LEXIS 4420 (2d Cir. 1954).

Pincite

Opinion

213 F.2d 318

54-2 USTC P 9440

TICKET OFFICE EQUIPMENT COMPANY, Inc., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 248, Docket 22959.

United States Court of Appeals
Second Circuit.

Argued May 13, 1954.
Decided June 4, 1954.

Richard W. Wilson, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before CHASE, Chief Judge, and HINCKS and HARLAN, Circuit Judges.

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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