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

Schuylkill Transit Co. v. Rothensies

U.S. Court of Appeals for the Third Circuit · Decided February 17, 1954

210 F.2d 282 (Federal Reporter, Second Series)

Counsel

Bernard V. Lentz, Philadelphia, Pa. (Fred Bremier, Jr., Thomas Raeburn White, White, Williams & Scott, Philadelphia, Pa., on the brief), for appellant., Loring W. Post, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Assts. to Atty. Gen., William C. Thompson, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for ap-pellee.

Cases that cite this one

1 later published case cites this decision.

Schuylkill Transit Company v. Rothensies (1st Cir. 1954)

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.

This is a suit to recover for a tax payment which the taxpayer says was not properly exacted from it. It has to do with the question whether a loss was to be treated as an ordinary loss or charged as a capital loss. The district court decided the case against the taxpayer and rendered a thoroughly considered opinion in so doing, D.C.E.D.Pa. 1953, 115 F.Supp. 594. We do not have anything to add to that opinion.

The judgment will be affirmed.

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