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

Messenger Publishing Co. v. Commissioner

Messenger Publishing Co. v. Commissioner
U.S. Court of Appeals for the Third Circuit · Decided June 30, 1948 · Biggs, Goodrich, Kal, Odner
168 F.2d 903; 36 A.F.T.R. (P-H) 1138; 1948 U.S. App. LEXIS 3993 (Federal Reporter, Second Series)

Messenger Publishing Co. v. Commissioner

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.

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

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