Case ID: f2d_152/html/0280-01.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PRESSED STEEL CAR COMPANY, Inc., Respondent. PRESSED STEEL CAR COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 8941, 8942.
    Circuit Court of Appeals, Third Circuit.
    Argued Dec. 4, 1945.
    Decided Dec. 26, 1945.
    Lee W. Eckels, of Pittsburgh, Pa. (John E. Laughlin, Jr., Earl F. Reed, and Thorp, Bostwick, Reed & Armstrong, all of Pittsburgh, Pa., on the brief), for Pressed Steel Car Co., Inc.
    Newton K. Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.
    Before BIGGS, GOODRICH, and Mc-LAUGHLIN, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court is affirmed.