Case ID: f2d_178/html/0404-02.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

Joseph C. BRIGHTBILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10006.
    United States Court of Appeals Third Circuit.
    Argued Dec. 5, 1949.
    Decided Dec. 28, 1949.
    Robert W. Greenfield, Philadelphia, Pa. (Romain C. Hassrick, Irwin S. Lasky, Philadelphia, Pa., on the brief), for appellant.
    Virginia H. Adams, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to the Attorney General, on the brief), for appellee.
    Before BIGGS, Chief Judge, and O’CONNELL1 and KALODNER, Circuit Judges.
   PER CURIAM.

The case at bar is ruled by the general principles enunciated in our decision in Cox v. Commissioner of Internal Revenue, 3 Cir., 176 F.2d 226. We can perceive no error in the decision of the Tax Court and accordingly its decision will be affirmed.