Case Name: NORTH AMERICAN LOAN & THRIFT COMPANY NO. 2 (Now Known as North American Finance Corporation of Fulton County), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1963-06-20
Citations: 319 F.2d 132
Docket Number: No. 8951
Parties: NORTH AMERICAN LOAN & THRIFT COMPANY NO. 2 (Now Known as North American Finance Corporation of Fulton County), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SOBELOFF, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 319
Pages: 132–132

Head Matter:
NORTH AMERICAN LOAN & THRIFT COMPANY NO. 2 (Now Known as North American Finance Corporation of Fulton County), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8951.
United States Court of Appeals Fourth Circuit.
Argued June 13, 1963.
Decided June 20, 1963.
Robert Ash, Washington, D. C. (Carl F. Bauersfeld, and Ash, Bauersfeld & Burton, Washington, D. C., on brief), for petitioner.
Philip B. Heymann, Atty., Dept, of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Gilbert E. Andrews, Attys., Dept, of Justice, on brief), for respondent.
Before SOBELOFF, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

Opinion:
PER CURIAM.
We affirm for the reasons stated by the Tax Court in the opinion of Judge Raum, 39 T.C. -.
Affirmed.