UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
July 14, 1939
SAMUEL A. NEIDICH, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
On Petition for Review from the Board of Tax Appeals.
Before MARIS, BIDDLE and BUFFINGTON, Circuit Judges.
This case arises out of the same corporate transactions which were before the Court of Claims in Davis v. United States, 26 F.Supp. 1007. It is indistinguishable in principle from Groman v. Commissioner, 302 U.S. 82, 58 S. Ct. 108, 82 L. Ed. 63, Helvering v. Bashford, 302 U.S. 454, 58 S. Ct. 307, 82 L. Ed. 367, and Hedden v. Commissioner, 3 Cir., 105 F.2d 311. The decision of the Board of Tax Appeals is affirmed upon the authority of those cases.
© 1998 VersusLaw Inc.