Messenger Publishing Co. v. Commissioner

U.S. Court of Appeals for the Third Circuit June 30, 1948

Messenger Publishing Co. v. Commissioner, 168 F.2d 903 (3d Cir. 1948)

36 A.F.T.R. (P-H) 1138; 1948 U.S. App. LEXIS 3993

Opinion of the Court

PER CURIAM.

The decision of the Tax Court finds a rational basis in John Kelley Co. v. Commissioner, 326 U.S. 521, 66 S.Ct. 299, 90 L.Ed. 278. See also Equitable Life Assur. Society v. Commissioner, 321 U.S. 560, 564, 64 S.Ct. 722, 88 L.Ed. 927. Accordingly the decision of the Tax Court will be affirmed.

Reference

Full Case Name: MESSENGER PUBLISHING CO. v. COMMISSIONER OF INTERNAL REVENUE
Status: Published