Case Name: LANDY TOWEL & LINEN SERVICE, INC. OF READING, PA., Landy Towel & Linen Service, Inc. of Lancaster, Pa., Landy Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen Service, Inc. of Williamsport, Pa., Landy Towel & Linen Service, Inc. of Wilmington, Del., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LANDY TOWEL & LINEN SERVICE, INC. OF LANCASTER, PA., Landy Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen Service, Inc. of Williamsport, Pa., Landy Towel & Linen Service, Inc. of Wilmington, Del.
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1963-05-31
Citations: 317 F.2d 362
Docket Number: Nos. 14229-14237
Parties: LANDY TOWEL & LINEN SERVICE, INC. OF READING, PA., Landy Towel & Linen Service, Inc. of Lancaster, Pa., Landy Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen Service, Inc. of Williamsport, Pa., Landy Towel & Linen Service, Inc. of Wilmington, Del., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LANDY TOWEL & LINEN SERVICE, INC. OF LANCASTER, PA., Landy Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen Service, Inc. of Williamsport, Pa., Landy Towel & Linen Service, Inc. of Wilmington, Del.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 317
Pages: 362–362

Head Matter:
LANDY TOWEL & LINEN SERVICE, INC. OF READING, PA., Landy Towel & Linen Service, Inc. of Lancaster, Pa., Landy Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen Service, Inc. of Williamsport, Pa., Landy Towel & Linen Service, Inc. of Wilmington, Del., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LANDY TOWEL & LINEN SERVICE, INC. OF LANCASTER, PA., Landy Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen Service, Inc. of Williamsport, Pa., Landy Towel & Linen Service, Inc. of Wilmington, Del.
Nos. 14229-14237.
United States Court of Appeals Third Circuit.
Argued May 23, 1963.
Decided May 31, 1963.
Alfred J. McDowell, Philadelphia, Pa. (Daniel S. Knight, Brady O. Bryson, Morgan, Lewis & Boekius, Philadelphia, Pa., on the brief), for petitioners.
Richard J. Heiman, Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept, of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.
Before KALODNER, STALEY and SMITH, Circuit Judges.

Opinion:
PER CURIAM.
On review of the record we find no error. The decisions of the Tax Court will be affirmed, 38 T.C. 296.