Case ID: f2d_105/html/1019-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Samuel A. NEIDICH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7086.
    Circuit Court of Appeals, Third Circuit
    July 14, 1939.
    Ruby R. Vale, of Philadelphia, Pa., for petitioner. .
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.
    Before MARIS, BIDDLE and BUF-FINGTON, Circuit Judges.
   PER CURIAM.

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.