Case Name: Joseph C. BRIGHTBILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1949-12-28
Citations: 178 F.2d 404
Docket Number: No. 10006
Parties: Joseph C. BRIGHTBILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, Chief Judge, and O’CONNELL1 and KALODNER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 178
Pages: 404–404

Head Matter:
Joseph C. BRIGHTBILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10006.
United States Court of Appeals Third Circuit.
Argued Dec. 5, 1949.
Decided Dec. 28, 1949.
Robert W. Greenfield, Philadelphia, Pa. (Romain C. Hassrick, Irwin S. Lasky, Philadelphia, Pa., on the brief), for appellant.
Virginia H. Adams, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to the Attorney General, on the brief), for appellee.
Before BIGGS, Chief Judge, and O’CONNELL1 and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
The case at bar is ruled by the general principles enunciated in our decision in Cox v. Commissioner of Internal Revenue, 3 Cir., 176 F.2d 226. We can perceive no error in the decision of the Tax Court and accordingly its decision will be affirmed.