U.S. Court of Appeals for the Third Circuit, 1954

Commissioner of Internal Revenue v. Wayne Coal Mining Co. Commissioner of Internal Revenue v. Hillman Coal & Coke Co

U.S. Court of Appeals for the Third Circuit · Decided January 12, 1954 · Goodrich, Staley, Hastie

209 F.2d 152 (Federal Reporter, Second Series)

Counsel

Joseph F. Goetten, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for appellant., Lee W. Eckels, Pittsburgh, Pa. (Thorp, Reed & Armstrong, Pittsburgh, Pa., on the brief), for respondents.

Cases that cite this one

18 later published cases cite this decision.

J. Ungar, Inc. v. Commissioner (United States Tax Court 1956)
Teamsters Pension Trust Fund v. Brigadier Leasing Associates (District Court, E.D. Pennsylvania 1995)
Kerr v. Commissioner (United States Tax Court 1990)
Gardner v. Commissioner (United States Tax Court 1987)
Altec Corp. v. Commissioner (United States Tax Court 1977)
Great Lakes Pipe Line Company v. United States (District Court, W.D. Missouri 1972)
Vulcan Materials Company v. United States (5th Cir. 1971)
United States v. Morton (8th Cir. 1968)
United States v. Morton (8th Cir. 1968)
Estate Of Ritner K. Walling (3d Cir. 1967)
Estate of Walling v. Commissioner (3d Cir. 1967)
United States v. Mountain States Mixed Feed Company, Joseph Pepper, Marvin Pepper, and Freeman Pepper (10th Cir. 1966)
Morton v. United States (District Court, W.D. Missouri 1966)
Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal Revenue (8th Cir. 1962)
Ruprecht v. Commissioner (United States Tax Court 1961)
Koppers Company, Inc., Successor on Merger to Koppers Company, Transferee of Koppers Building, Inc., Transferor v. United States (Court of Claims 1960)
Bryant Heater Company and Dresser Industries, Inc. v. Commissioner of Internal Revenue (6th Cir. 1956)
J. Ungar, Inc. v. Commissioner (United States Tax Court 1956)

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

PER CURIAM.

We are asked to decide whether expenses incurred by a corporation in distributing its assets on liquidation are deductible under section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. § 23(a) (1) (A), as ordinary and necessary expenses of carrying on a trade or business. The Tax Court in a carefully considered opinion, allowed the deduction. The Commissioner has filed this petition for review.

A series of cases sustains the Tax Court’s conclusion. United States v. Arcade Co., 6 Cir., 1953, 203 F.2d 230; Braicks v. Henricksen, D.C.W.D.Wash. 1942, 43 F.Supp. 254, affirmed on other grounds, 9 Cir., 1943, 137 F.2d 632; Pacific Coast Biscuit Co. v. Commissioner, 1935, 32 B.T.A. 39; Laster v. Commissioner, 1940, 43 B.T.A. 159, affirmed in part and reversed in part on other grounds, 5 Cir., 1942, 128 F.2d 4; Meurer Steel Barrel Co. v. Commissioner, 1 CCH TC Mem.Dec. 721 (1943), affirmed on other grounds, 3 Cir., 1944, 144 F.2d 282, certiorari denied, 324 U.S. 860, 65 S.Ct. 864, 89 L.Ed. 1417, rehearing denied, 1945, 325 U.S. 892, 65 S.Ct. 1182, 89 L.Ed. 2004; Rite-Way Products, Inc. v. Commissioner, 1949, 12 T.C. 475. The only authority pointing to a contrary result is Motion Picture Capital Corp. v. Commissioner, 2 Cir., 1936, 80 F.2d 872. Whether or not that case is distinguishable from the present situation, we see no reason to disturb the rule enunciated in the line of decisions above cited.

The judgment of the Tax Court will' be affirmed.

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