Joan Carol Corp. v. Commr. of Internal Revenue

Full title: JOAN CAROL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Second Circuit

Date published: Apr 5, 1950

180 F.2d 751 (2d Cir. 1950)

Opinion

No. 167, Docket 21534.

Argued April 5, 1950.

Decided April 5, 1950.

Harry Silverson, New York City, for petitioner.

Francis W. Sams, Chas. Oliphant, and Theron L. Caudle, Washington, D.C., for respondent.

Before Augustus N. HAND, CLARK and FRANK, Circuit Judges.

PER CURIAM.

Order, 13 T.C. 83, reversed in open court on authority of Aramo-Stiftung v. Commissioner, 2 Cir., 172 F.2d 896.