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U.S. Court of Appeals for the Third Circuit, 1946

Eskimo Pie Corporation v. COMMISSIONER OF INTERNAL REVENUE

Eskimo Pie Corporation v. COMMISSIONER OF INTERNAL REVENUE
U.S. Court of Appeals for the Third Circuit · Decided February 1, 1946 · Biggs, Goodrich, and McLaughlin, Circuit Judges
153 F.2d 301 (Federal Reporter, Second Series)

Eskimo Pie Corporation v. COMMISSIONER OF INTERNAL REVENUE

Opinion

153 F.2d 301 (1946)

ESKIMO PIE CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 9018.

Circuit Court of Appeals, Third Circuit.

Argued January 21, 1946.
Decided February 1, 1946.

Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for petitioner.

Harold C. Wilkenfeld, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.

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

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