SAMUEL A. NEIDICH, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
SAMUEL A. NEIDICH, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
105 F.2d 1019
United States Court of Appeals for the Third Circuit (1939)
Opinion of the Court
This case arises out of the same corporate transactions which were before the Court of Claims in Davis v. United States, 26 F.Supp. 1007. It is indistinguishable in principle from Groman v. Commissioner, 302 U.S. 82, 58 S.Ct. 108, 82 L.Ed. 63, Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367, and Hedden v. Commissioner, 3 Cir., 105 F.2d 311. The decision of the Board of Tax Appeals is affirmed upon the authority of those cases.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Groman v. Commissioner of Internal Revenue, 302 U.S. 82 (U.S. 1937)
- Helvering v. Bashford, 302 U.S. 454 (U.S. 1938)
- Hedden v. Commissioner OF Internal Revenue (three cases), 105 F.2d 311 (3d Cir. 1939)