Commissioner of Int. Rev. v. Pressed Steel Car

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PRESSED STEEL CAR…

Court: Circuit Court of Appeals, Third Circuit

Date published: Dec 26, 1945

152 F.2d 280 (3d Cir. 1945)

Opinion

Nos. 8941, 8942.

Argued December 4, 1945.

Decided December 26, 1945.

On Petition for Review of Decision of the Tax Court of the United States.

Lee W. Eckels, of Pittsburgh, Pa. (John E. Laughlin, Jr., Earl F. Reed, and Thorp, Bostwick, Reed Armstrong, all of Pittsburgh, Pa., on the brief), for Pressed Steel Car Co., Inc.

Newton K. Fox, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A.F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed.