Case Name: MESSENGER PUBLISHING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1948-06-30
Citations: 168 F.2d 903
Docket Number: No. 9613
Parties: MESSENGER PUBLISHING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before BIGGS, GOODRICH, and KAL-ODNER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 168
Pages: 903–903

Head Matter:
MESSENGER PUBLISHING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 9613.
Circuit Court of Appeals, Third Circuit.
Argued June 8, 1948.
Decided June 30, 1948.
Joseph R. Royston, Jr., of Pittsburgh, Pa., for petitioner.
Fred E. Youngman, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and George A. Stinson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, GOODRICH, and KAL-ODNER, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court finds a rational basis in John Kelley Co. v. Commissioner, 326 U.S. 521, 66 S.Ct. 299, 90 L.Ed. 278. See also Equitable Life Assur. Society v. Commissioner, 321 U.S. 560, 564, 64 S.Ct. 722, 88 L.Ed. 927. Accordingly the decision of the Tax Court will be affirmed.