Case Name: PHILADELPHIA STEEL AND IRON CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1965-03-25
Citations: 344 F.2d 964
Docket Number: No. 15008
Parties: PHILADELPHIA STEEL AND IRON CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 344
Pages: 964–964

Head Matter:
PHILADELPHIA STEEL AND IRON CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 15008.
United States Court of Appeals Third Circuit.
Argued March 15, 1965.
Decided March 25, 1965.
Charles S. Jacobs, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (William R. Spofford, Sherwin T. McDowell, Philadelphia, Pa., on the brief), for petitioner.
Mark S. Rothman, Dept, of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.
Before McLAUGHLIN, HASTIE and SMITH, Circuit Judges.

Opinion:
PER CURIAM.
We agree with the thorough, basically factual opinion of Judge Fisher in the Tax Court in this case. The decision of that court will be affirmed.