Case ID: f2d_153/html/0301-01.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

ESKIMO PIE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9018.
    Circuit Court of Appeals, Third Circuit.
    Argued Jan. 21, 1946.
    Decided Feb. 1, 1946.
    Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for petitioner.
    Harold C. Wilkenfeld, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Car-loss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
    Before BIGGS, GOODRICH, and Mc-LAUGHLIN, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.