BECTON, DICKINSON & CO.
v.
COMMISSIONER OF INTERNAL REVENUE
BECTON, DICKINSON & CO.
COMMISSIONER OF INTERNAL REVENUE
134 F.2d 354
United States Court of Appeals for the Third Circuit (1943)
Positive Treatment
Cited by 11 cases
Opinion of the Court
PER CURIAM.
The sole question which was before the Board of Tax Appeals in this proceeding was whether the petitioner was availed of during the taxable year for the purpose of preventing the imposition of surtaxes on its shareholders within the meaning of Section 102(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 102(a). This was solely a question of fact (Helvering v. National Grocery Co., 304 U.S. 282, 58 S.Ct. 932, 82 L.Ed. 1346) which the Board resolved against the petitioner. Its finding was amply supported by the evidence as its memorandum opinion amply demonstrates.
The decision of the Board is accordingly affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (11 total)
-
United States v. Morton Salt Co., 338 U.S. 632 (U.S. 1950)
-
Nat'l Lead Co. v. Fed. Trade Comm'n, 227 F.2d 825 (7th Cir. 1955)
-
Fort Howard Paper Co. v. Fed. Trade Comm'n, 156 F.2d 899 (7th Cir. 1946)
Previewing 3 of 11 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Helvering v. Nat'l Grocery Co., 304 U.S. 282 (U.S. 1938)