Opinion · United States Court of Appeals for the Second Circuit

TICKET OFF. EQUIP. v. C.I.R., 213 F.2d 318 (2nd Cir. 1954)

TICKET Off. Equip. Co., Inc., Petitioner, v. Comm’r OFINTERNAL REVENUE, Respondent., 213 F.2d 318 (2d Cir. 1954)

Type
Opinion
Court
United States Court of Appeals for the Second Circuit
Jurisdiction
Federal
Date
1954-06-04
Topic
general

TICKET OFF. EQUIP. v. C.I.R., 213 F.2d 318 (2nd Cir. 1954) TICKET OFFICE EQUIPMENT COMPANY, Inc., Petitioner, v. COMMISSIONER OFINTERNAL REVENUE, Respondent. No. 248, Docket 22959.United States Court of Appeals, Second Circuit.Argued May 13, 1954.

Citator

UpLaw has not yet analyzed TICKET OFF. EQUIP. v. C.I.R., 213 F.2d 318 (2nd Cir. 1954). The absence of a flag is not a finding that it is good law.

TICKET OFF. EQUIP. v. C.I.R.,213 F.2d 318(2nd Cir. 1954)
TICKET OFFICE EQUIPMENT COMPANY, Inc., Petitioner, v. COMMISSIONER OF
INTERNAL REVENUE, Respondent.
No. 248, Docket 22959.
United States Court of Appeals, Second Circuit.
Argued May 13, 1954.
Decided June 4, 1954.
Petition to review a decision of the Tax Court re-determining deficiencies in the excess profits taxes of the petitioner for the fiscal years ended June 30, 1943 to June 30, 1946, inclusive. Affirmed.
Richard W. Wilson, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.
Before CHASE, Chief Judge, and HINCKS and HARLAN, Circuit Judges.
PER CURIAM.
Such evidence as there is to indicate that Mrs. Ruscher, as a partner of her husband, owned any part of the assets transferred to the petitioner in exchange for its stock is too inconclusive to show that the Tax Court was in error in treating Mr. Ruscher as the sole transferrer. With this observation, we are content to affirm the decision on the opinion of the Tax Court,20 T.C. 272.

Affirmed.Page 319