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U.S. Court of Appeals for the Third Circuit, 1953

Beneficial Corporation v. Commissioner of Internal Revenue

Beneficial Corporation v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided March 3, 1953
202 F.2d 150; 43 A.F.T.R. (P-H) 282; 1953 U.S. App. LEXIS 4285 (Federal Reporter, Second Series)

Beneficial Corporation v. Commissioner of Internal Revenue

Opinion

202 F.2d 150

BENEFICIAL CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 10875.

United States Court of Appeals Third Circuit.

Argued February 5, 1953.

Decided March 3, 1953.

Appeal from the Tax Court of the United States.

Jackson R. Collins, New York City (Edgar D. Baumgartner, New York City, on the brief), for petitioner.

John J. Kelley, Jr., Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

PER CURIAM.

1

We can perceive no error in the decision of the Tax Court. Accordingly, the decision of the Tax Court will be affirmed upon the opinion reported 18 T.C. 396.

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

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