MESSENGER PUBLISHING CO., PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE
MESSENGER PUBLISHING CO., PETITIONER,
COMMISSIONER OF INTERNAL REVENUE
168 F.2d 903
United States Court of Appeals for the Third Circuit (1948)
Positive Treatment
Cited by 5 cases
Opinion of the Court
PER CURIAM.
The decision of the Tax Court finds a rational basis in John Kelley Co. v. Commissioner, 326 U.S. 521, 66 S.Ct. 299, 90 L.Ed. 278. See also Equitable Life Assur. Society v. Commissioner, 321 U.S. 560, 564, 64 S.Ct. 722, 88 L.Ed. 927. Accordingly the decision of the Tax Court will be affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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FIN HAY Realty Co. v. United States, 398 F.2d 694 (3d Cir. 1968)
-
Schmidt v. United States, 177 F.2d 450 (2d Cir. 1949)
-
Application of Murra, 178 F.2d 670 (7th Cir. 1949)
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- John Kelley Co. v. Commissioner of Internal Revenue, 326 U.S. 521 (U.S. 1946)
- Equitable Life Assurance Soc'y v. Commissioner of Internal Revenue, 321 U.S. 560 (U.S. 1944)