TICKET OFFICE EQUIPMENT COMPANY, INC., PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
TICKET OFFICE EQUIPMENT COMPANY, INC., PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
213 F.2d 318
United States Court of Appeals for the Second Circuit (1954)
Positive Treatment
Cited by 12 cases
Opinion of the Court
per Curiam.
Such evidence as there is to indicate that Mrs. Ruscher, as a partner of her husband, owned any part of the assets transferred to the petitioner in exchange for its stock is too inconclusive to show that the Tax Court was in error in treating Mr. Ruscher as the sole transferrer. With this observation, we are content to affirm the decision on the opinion of the Tax Court, 20 T.C. 272.
Affirmed.
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Bringwald, Inc. v. The United States, 334 F.2d 639 (Ct. Cl. 1964)
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