Case Name: BENEFICIAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1953-03-03
Citations: 202 F.2d 150
Docket Number: No. 10875
Parties: BENEFICIAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 202
Pages: 150–150

Head Matter:
BENEFICIAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10875.
United States Court of Appeals Third Circuit.
Argued Feb. 5, 1953.
Decided March 3, 1953.
Jackson R. Collins, New York City (Edgar D. Baumgartner, New York City, on the brief), for petitioner.
John J. Kelley, Jr., Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, .Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
We can perceive no error in the decision of the Tax Court. Accordingly, the decision of the Tax Court will be affirmed upon the opinion reported 18 T.C. 396.