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U.S. Court of Appeals for the Second Circuit, 1954

Ticket Office Equipment Company, Inc. v. Commissioner of Internal Revenue

Ticket Office Equipment Company, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided June 4, 1954
213 F.2d 318; 45 A.F.T.R. (P-H) 1577; 1954 U.S. App. LEXIS 4420 (Federal Reporter, Second Series)

Ticket Office Equipment Company, Inc. v. Commissioner of Internal Revenue

Opinion

213 F.2d 318

54-2 USTC P 9440

TICKET OFFICE EQUIPMENT COMPANY, Inc., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 248, Docket 22959.

United States Court of Appeals
Second Circuit.

Argued May 13, 1954.
Decided June 4, 1954.

Richard W. Wilson, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before CHASE, Chief Judge, and HINCKS and HARLAN, Circuit Judges.

PER CURIAM.

1

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.

2

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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