Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Respondent; UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1943-10-19
Citations: 138 F.2d 416
Docket Number: Nos. 7902, 7903
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Respondent. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 138
Pages: 416–416

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Respondent. UNITED STATES & INTERNATIONAL SECURITIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 7902, 7903.
Circuit Court of Appeals, Third Circuit.
Submitted on Rehearing Oct. 14, 1943.
Decided Oct. 19, 1943.
For former opinion, see 130 F.2d 894.
Before BIGGS, MARIS, and JONES, ■Circuit Judges.

Opinion:
PER CURIAM.
In conformity with the stipulation of counsel filed October 14, 1943. it is ordered that the decision of the United- States Board of Tax Appeals (now the Tax Court of the United States) in the above entitled cause be, and the same is hereby, affirmed.