From Casetext: Smarter Legal Research

Commissioner v. Fidelity-Philadelphia Trust Co.

Circuit Court of Appeals, Third Circuit
Dec 31, 1937
93 F.2d 1001 (3d Cir. 1937)

Opinion

No. 6478.

December 31, 1937.

In Error to Petition for Review from United States Board of Tax Appeals.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for petitioner.

E. Perry Campbell, of Philadelphia, Pa., for respondents.

Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.


This is an appeal by the Commissioner of Internal Revenue from an order of the Board of Tax Appeals. By reference to the opinion of the latter, which fully states the facts, we avoid needless repetition. After argument and full consideration had, we find no error in the Tax Board's ruling, and, as no practice or principle is involved, we limit ourselves to dismissing the Commissioner's appeal on the opinion of the Tax Board.


Summaries of

Commissioner v. Fidelity-Philadelphia Trust Co.

Circuit Court of Appeals, Third Circuit
Dec 31, 1937
93 F.2d 1001 (3d Cir. 1937)
Case details for

Commissioner v. Fidelity-Philadelphia Trust Co.

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FIDELITY-PHILADELPHIA…

Court:Circuit Court of Appeals, Third Circuit

Date published: Dec 31, 1937

Citations

93 F.2d 1001 (3d Cir. 1937)

Citing Cases

Commissioner of Internal Revenue v. Mellon

Second Circuit: Salvage v. Commissioner, 76 F.2d 112, affirmed 1936, 297 U.S. 106, 56 S.Ct. 375, 80 L.Ed.…