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U.S. Court of Appeals for the Third Circuit, 1943

Fritzinger Co. v. Commissioner

Fritzinger Co. v. Commissioner
U.S. Court of Appeals for the Third Circuit · Decided December 22, 1943 · Goodrich, Jones, Laughlin, McLaughlin
139 F.2d 486; 31 A.F.T.R. (P-H) 1084; 1943 U.S. App. LEXIS 2318 (Federal Reporter, Second Series)

Fritzinger Co. v. Commissioner

Opinion of the Court

PER CURIAM.

A majority of the court being of the opinion that the amounts found by the Tax Court as allowable deductions for salaries paid by the taxpayer for the taxable years 1936 to 1939, inclusive, represent findings of fact which are neither unreasonable nor arbitrary under the evidence in the case, the decision of the Tax Court is affirmed.

McLAUGHLIN, Circuit Judge, dissents.

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

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