Case Name: JOAN CAROL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1950-04-05
Citations: 180 F.2d 751
Docket Number: No. 167, Docket 21534
Parties: JOAN CAROL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 180
Pages: 751–751

Head Matter:
JOAN CAROL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 167, Docket 21534.
United States Court of Appeals Second Circuit.
Argued April 5, 1950.
Decided April 5, 1950.
Harry Silverson, New York City, for petitioner.
Francis W. Sams, Chas. Oliphant, and Theron L. Caudle, Washington, D. C., for respondent.
Before Augustus N. HAND, CLARK and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Order, 13 T.C. 83, reversed in open court on authority of Aramo-Stiftung v. Commissioner, 2 Cir., 172 F.2d 896.