Brightbill v. Commissioner of Internal Revenue

Full title: Joseph C. BRIGHTBILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Third Circuit

Date published: Dec 28, 1949

178 F.2d 404 (3d Cir. 1949)

Opinion

No. 10006.

Argued December 5, 1949.

Decided December 28, 1949.

Appeal from the United States Tax Court.

Robert W. Greenfield, Philadelphia, Pa. (Romain C. Hassrick, Irwin S. Lasky, Philadelphia, Pa., on the brief), for appellant.

Virginia H. Adams, Washington, D.C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to the Attorney General, on the brief), for appellee.

Before BIGGS, Chief Judge, and O'CONNELL¹ and KALODNER, Circuit Judges.

1 Judge O'Connell heard the argument and participated in the decision in this case but died before the opinion was filed.

PER CURIAM.

The case at bar is ruled by the general principles enunciated in our decision in Cox v. Commissioner of Internal Revenue, 3 Cir., 176 F.2d 226. We can perceive no error in the decision of the Tax Court and accordingly its decision will be affirmed.