U.S. Court of Appeals for the Third Circuit, 1947

Bramer v. Commissioner

Bramer v. Commissioner
U.S. Court of Appeals for the Third Circuit · Decided May 12, 1947
161 F.2d 185 (Federal Reporter, Second Series)

Bramer v. Commissioner

Opinion of the Court

PER CURIAM.

The decision of the Tax Court must be affirmed. See 6 T.C. 1027. Our conclusion is based upon Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, and the later similar decisions of the Supreme Court.

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