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

United Iron & Metal Co. v. Commissioner

United Iron & Metal Co. v. Commissioner
U.S. Court of Appeals for the Third Circuit · Decided June 29, 1953 · No. 11006-11009
205 F.2d 152 (Federal Reporter, Second Series)

Counsel

Earl Roy Surloff and John A. McCann, Pittsburgh, Pa. (Herbert B. Sachs, Pittsburgh, Pa., on the brief), for petitioners., S. Walter Shine, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, L. W. Post, Sp. Assts. to Atty. Gen., on the brief), for respondent.

United Iron & Metal Co. v. Commissioner

Opinion of the Court

PER CURIAM.

We cannot see that the findings of the Tax Court are clearly erroneous and we can perceive no error of law. Accordingly, the decisions of the Tax Court will be affirmed.

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