Opinion · Court of Appeals for the Second Circuit

Joan Carol Corporation v. Commissioner of Internal Revenue

180 F.2d 751

Type: Opinion
Court: Court of Appeals for the Second Circuit
Jurisdiction: Federal
Date: 1950-04-05
Topic: general

180 F.2d 751 50-1 USTC P 9261 JOAN CAROL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 167, Docket 21534. United States Court of Appeals, Second Circuit. Argued April 5, 1950.

Citator

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Cited by: 1 opinion

180 F.2d 751

50-1 USTC P 9261

JOAN CAROL CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 167, Docket 21534.

United States Court of Appeals, Second Circuit.

Argued April 5, 1950.
Decided April 5, 1950.

Harry Silverson, New York City, for petitioner.

Francis w. Sams, Chas. Oliphant, and Theron L. Caudle, Washington, D.C., for respondent.

Before Augustus N. HAND, CLARK and FRANK, Circuit Judges.

PER CURIAM.

Order, 13 T.C. 83, reversed in open court on authority of Aramo-Stiftung v. Commissioner, 2 Cir., 172 F.2d 896.