Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Third Circuit, 1965

Philadelphia Steel and Iron Corporation v. Commissioner of Internal Revenue

Philadelphia Steel and Iron Corporation v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided March 25, 1965
344 F.2d 964; 15 A.F.T.R.2d (RIA) 609; 1965 U.S. App. LEXIS 6122 (Federal Reporter, Second Series)

Philadelphia Steel and Iron Corporation v. Commissioner of Internal Revenue

Opinion

344 F.2d 964

65-1 USTC P 9308

PHILADELPHIA STEEL AND IRON CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 15008.

United States Court of Appeals Third Circuit.

Argued March 15, 1965.
Decided March 25, 1965.

Charles S. Jacobs, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (William R. Spofford, Sherwin T. McDowell, Philadelphia, Pa., on the brief), for petitioner.

Mark S. Rothman, Dept. of Justice, Tax Division, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D.C., on the brief), for respondent.

Before McLAUGHLIN, HASTIE and SMITH, Circuit Judges.

PER CURIAM.

1

We agree with the thorough, basically factual opinion of Judge Fisher in the Tax Court in this case. The decision of that court will be affirmed.

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

↑