Neidich v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit
Neidich v. Commissioner of Internal Revenue, 105 F.2d 1019 (3d Cir. 1939)
23 A.F.T.R. (P-H) 303; 1939 U.S. App. LEXIS 3471
Neidich v. Commissioner of Internal Revenue
Opinion of the Court
This case arises out of the same corporate transactions which were before the Court of Claims in Davis v. United States, 26 F.Supp. 1007. It is indistinguishable in principle from Groman v. Commissioner, 302 U.S. 82, 58 S.Ct. 108, 82 L.Ed. 63, Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367, and Hedden v. Commissioner, 3 Cir., 105 F.2d 311. The decision of the Board of Tax Appeals is affirmed upon the authority of those cases.
Reference
- Full Case Name
- Samuel A. NEIDICH v. COMMISSIONER OF INTERNAL REVENUE
- Status
- Published