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Moyer v. Commissioner of Internal Revenue

United States Court of Appeals, Third Circuit
Jan 31, 1952
193 F.2d 876 (3d Cir. 1952)

Opinion

Nos. 10544, 10545.

Argued January 22, 1952.

Decided January 31, 1952.

On Petitions for Review of the Decisions of the Tax Court of the United States.

R.J. Cleary, Pittsburgh, Pa. (Martin Goodman, Altoona, Pa., on the brief), for petitioners.

Melva M. Graney, Washington, D.C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, KALODNER, Circuit Judge, and STEWART, District Judge.


Upon consideration of the briefs and oral arguments and of the record in the instant cases we conclude that the Tax Court committed no reversible error. Consequently its decisions will be affirmed.


Summaries of

Moyer v. Commissioner of Internal Revenue

United States Court of Appeals, Third Circuit
Jan 31, 1952
193 F.2d 876 (3d Cir. 1952)
Case details for

Moyer v. Commissioner of Internal Revenue

Case Details

Full title:A.C. MOYER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent…

Court:United States Court of Appeals, Third Circuit

Date published: Jan 31, 1952

Citations

193 F.2d 876 (3d Cir. 1952)