U.S. Court of Appeals for the D.C. Circuit, 1934

Personal Finance Co. of Lebanon v. Helvering

U.S. Court of Appeals for the D.C. Circuit · Decided March 12, 1934 · Martin

70 F.2d 291; 63 App. D.C. 125; 13 A.F.T.R. (P-H) 968; 1934 U.S. App. LEXIS 4135; 1934 U.S. Tax Cas. (CCH) 9155 (Federal Reporter, Second Series)

Opinion of the Court

MARTIN, Chief Justice.

This case involves in principle the identical questions heard and decided by us in Beneficial Loan Society of Trenton v. Commissioner of Internal Revenue, 63 App. D. C. 122, 70 F.(2d) 288, and the eases were argued and submitted together.

In accordance with our opinion and decision handed down concurrently herewith in the former ease, the decision of the Board of Tax Appeals herein appealed from is affirmed.

Affirmed.

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