Case Name: C. R. LINDBACK FOUNDATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; C. R. LINDBACK, Petitioner, v. SAME; ESTATE of William B. GRISCOM, Deceased, Petitioner, v. SAME
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-10-17
Citations: 150 F.2d 986
Docket Number: Nos. 8954-8956
Parties: C. R. LINDBACK FOUNDATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. C. R. LINDBACK, Petitioner, v. SAME. ESTATE of William B. GRISCOM, Deceased, Petitioner, v. SAME.
Judges: Before ALBERT, LEE, STEPHENS, GOODRICH, and McLAUGHLIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 150
Pages: 986–986

Head Matter:
C. R. LINDBACK FOUNDATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. C. R. LINDBACK, Petitioner, v. SAME. ESTATE of William B. GRISCOM, Deceased, Petitioner, v. SAME.
Nos. 8954-8956.
Circuit Court of Appeals, Third Circuit.
Argued Oct. 13, 1945.
Decided Oct. 17, 1945.
George V. Strong, of Philadelphia, Pa. (Sydney C. Orlofsky, William C. Ferguson, Jr., and Strong, Saylor & Ferguson, all of Philadelphia, Pa., on the brief), for petitioners.
Leonard Sarner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Leonard Sarner, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before ALBERT, LEE, STEPHENS, GOODRICH, and McLAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
The decisions of the Tax Court are affirmed.