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Warner Company v. Commr. of Internal Revenue

United States Court of Appeals, Third Circuit
Apr 27, 1950
181 F.2d 599 (3d Cir. 1950)

Opinion

No. 10085.

Argued March 23, 1950.

Decided April 27, 1950.

Appeal from Tax Court.

Scott P. Crampton, Washington, D.C. (Geo. E.H. Goodner, Washington, D.C., on the brief), for petitioner.

Morton K. Rothschild, Washington, D.C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson, Special Assistants to Attorney General, on the brief), for respondent.

Before BIGGS, Chief Judge, and MARIS and McLAUGHLIN, Circuit Judges.


We have given careful consideration to the four questions presented by the taxpayer's petition to review the decision of the Tax Court in this case. We think that the Tax Court's decision was right with respect to each of these questions for the reasons fully and satisfactorily set forth in the opinion of that court filed by Judge Leech. 11 T.C. 419.

The decision of the Tax Court will accordingly be affirmed.


Summaries of

Warner Company v. Commr. of Internal Revenue

United States Court of Appeals, Third Circuit
Apr 27, 1950
181 F.2d 599 (3d Cir. 1950)
Case details for

Warner Company v. Commr. of Internal Revenue

Case Details

Full title:WARNER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Court of Appeals, Third Circuit

Date published: Apr 27, 1950

Citations

181 F.2d 599 (3d Cir. 1950)