U.S. Court of Appeals for the Third Circuit, 1949

Brightbill v. Commissioner

U.S. Court of Appeals for the Third Circuit · Decided December 28, 1949 · Biggs, Connell, Kalodner

178 F.2d 404 (Federal Reporter, Second Series)

Counsel

Robert W. Greenfield, Philadelphia, Pa. (Romain C. Hassrick, Irwin S. Lasky, Philadelphia, Pa., on the brief), for appellant., Virginia H. Adams, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to the Attorney General, on the brief), for appellee.

Cases that cite this one

1 later published case cites this decision.

Joseph C. Brightbill v. Commissioner of Internal Revenue (3d Cir. 1949)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

The case at bar is ruled by the general principles enunciated in our decision in Cox v. Commissioner of Internal Revenue, 3 Cir., 176 F.2d 226. We can perceive no error in the decision of the Tax Court and accordingly its decision will be affirmed.

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