Case Name: THOMAS B. MARTINDALE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-10-05
Citations: 151 F.2d 190
Docket Number: No. 8831
Parties: THOMAS B. MARTINDALE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before ALBERT LEE STEPHENS, MARIS, and GOODRICH, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 151
Pages: 190–190

Head Matter:
THOMAS B. MARTINDALE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 8831.
Circuit Court of Appeals, Third Circuit.
Argued Oct. 2, 1945.
Decided Oct. 5, 1945.
H. Ober Hess, of Philadelphia, Pa. (William R. Spofford, Charles S. Jacobs, and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for petitioner.
Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewell Key and A. F. Prescott,. Sp. Assts. to Attorney Gen., on the brief), for respondent.
Before ALBERT LEE STEPHENS, MARIS, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court here under attack involves, in our view, solely a question of fact. We think that the stipulated facts and the inferences fairly to be drawn from them furnish support for the Court's determination. Accordingly its decision is affirmed.