Case Name: Samuel A. NEIDICH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1939-07-14
Citations: 105 F.2d 1019
Docket Number: No. 7086
Parties: Samuel A. NEIDICH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 105
Pages: 1019–1019

Head Matter:
Samuel A. NEIDICH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 7086.
Circuit Court of Appeals, Third Circuit
July 14, 1939.
Ruby R. Vale, of Philadelphia, Pa., for petitioner. .
James W. Morris, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.
Before MARIS, BIDDLE and BUF-FINGTON, Circuit Judges.

Opinion:
PER CURIAM.
This case arises out of the same corporate transactions which were before the Court of Claims in Davis v. United States, 26 F.Supp. 1007. It is indistinguishable in principle from Groman v. Commissioner, 302 U.S. 82, 58 S.Ct. 108, 82 L.Ed. 63, Helvering v. Bashford, 302 U.S. 454, 58 S.Ct. 307, 82 L.Ed. 367, and Hedden v. Commissioner, 3 Cir., 105 F.2d 311. The decision of the Board of Tax Appeals is affirmed upon the authority of those cases.