Case Name: GENERAL ELECTRIC COMPANY, Successor by Merger to Carboloy Company, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1953-10-22
Citations: 207 F.2d 777
Docket Number: No. 11784
Parties: GENERAL ELECTRIC COMPANY, Successor by Merger to Carboloy Company, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 207
Pages: 777–777

Head Matter:
GENERAL ELECTRIC COMPANY, Successor by Merger to Carboloy Company, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11784.
United States Court of Appeals Sixth Circuit.
Oct. 22, 1953.
Lee, Toomey & Kent, Washington, D. C., for petitioner.
H. Brian Holland, Rollin H. Transue and Carolyn R. Just, Washington, D. C., for respondent.
Before ALLEN, MARTIN, and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause coming on to be heard on the briefs of the parties and on the record and argument of counsel, and the court being duly advised,
Now, therefore, it is ordered, adjudged, and decreed that the decision of the Tax Court be and is hereby affirmed on the grounds stated in its opinion. 18 T.C. 1028.