Eskimo Pie Corp. v. Commissioner of Internal Revenue

Full title: ESKIMO PIE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Third Circuit

Date published: Feb 1, 1946

153 F.2d 301 (3d Cir. 1946)

Opinion

No. 9018.

Argued January 21, 1946.

Decided February 1, 1946.

Appeal from the Tax Court of the United States.

Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for petitioner.

Harold C. Wilkenfeld, of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.