Case Name: C. G. WILLIS, INCORPORATED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1965-04-09
Citations: 342 F.2d 996
Docket Number: No. 14997
Parties: C. G. WILLIS, INCORPORATED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 342
Pages: 996–997

Head Matter:
C. G. WILLIS, INCORPORATED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14997.
United States Court of Appeals Third Circuit.
Argued April 5, 1965.
Decided April 9, 1965.
Before GANEY and FREEDMAN, Circuit Judges, and KIRKPATRICK, District Judge.
David P. Brown, Jr., Philadelphia, Pa. (Andrew B. Young, George Chimples, Philadelphia, Pa., Stradley, Ronon, Stevens & Young, Philadelphia, Pa., of counsel, on the brief), for petitioner.
Mark S. Rothman, Dept, of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, De partment of Justice, Washington, D. C., on the brief), for respondent.

Opinion:
PER CURIAM.
A review of the record in this case does not disclose that the findings made by the Tax Court were clearly erroneous. The decision of the Tax Court will be affirmed, 41 T.C. 468.