Case Name: ESKIMO PIE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1946-02-01
Citations: 153 F.2d 301
Docket Number: No. 9018
Parties: ESKIMO PIE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 153
Pages: 301–301

Head Matter:
ESKIMO PIE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9018.
Circuit Court of Appeals, Third Circuit.
Argued Jan. 21, 1946.
Decided Feb. 1, 1946.
Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for petitioner.
Harold C. Wilkenfeld, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Car-loss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
Before BIGGS, GOODRICH, and Mc-LAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.