GENERAL ALLOY CASTING COMPANY, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
GENERAL ALLOY CASTING COMPANY, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
345 F.2d 794
United States Court of Appeals for the Third Circuit (1965)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
The record in this case warrants the Tax Court’s determination that the contributions made to the taxpayer by its two principal stockholders were contributions to equity capital rather than true indebtedness. Since we perceive no error in the proceedings, 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)
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Trans-Atlantic Co. v. Commissioner of Internal Revenue, 469 F.2d 1189 (3d Cir. 1972)