Case Name: UNITED INDUSTRIAL CORPORATION and Subsidiary Companies, and United Industrial Corporation, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1964-05-04
Citations: 331 F.2d 605
Docket Number: No. 15448
Parties: UNITED INDUSTRIAL CORPORATION and Subsidiary Companies, and United Industrial Corporation, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 331
Pages: 605–605

Head Matter:
UNITED INDUSTRIAL CORPORATION and Subsidiary Companies, and United Industrial Corporation, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 15448.
United States Court of Appeals Sixth Circuit.
May 4, 1964.
Before MILLER and CECIL, Circuit Judges, and McALLISTER, Senior Circuit Judge.

Opinion:
ORDER.
The above cause coming on to be heard upon appellants' petition to review the decision of the Tax Court, and the Court being duly advised,
Now, therefore, it is hereby ordered, adjudged, and decreed that the decision be and is hereby affirmed upon the findings of fact and opinion of the Tax Court in United Industrial Corporation and Subsidiary Companies, 21 T.C.M. 1482, T.C. Memo. 1962-280, and upon the authority of General Bancshares Corporation v. Commissioner of Internal Revenue, 326 F.2d 712 (C.A.8).