1. Home
  2. Browse Decisions
  3. F.2d
  4. 149 F.2d
  5. 149 F.2d 354 (1945)
 

TRANSPORTATION SERVICE ASSOCIATES, INC., v. COMMISSIONER OF INTERNAL REVENUE

No. 8715.

149 F.2d 354 (1945)

TRANSPORTATION SERVICE ASSOCIATES, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided May 9, 1945.

Attorney(s) appearing for the Case

Matthew D. Mackie, of Scranton, Pa. (Mackie, Murphy & Law, of Scranton, Pa., on the brief), for petitioner.

Harold C. Wilkenfeld, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before ALBERT LEE STEPHENS, GOODRICH, and McLAUGHLIN, Circuit Judges.

GOODRICH, Circuit Judge.

This litigation concerns the taxpayer's liability for personal holding company surtax for the years 1939 and 1940. It comes to us on an appeal from the decision of the Tax Court in favor of the Commissioner. The taxpayer here concedes all but two points settled against him by the decision of the court below.

The first point is that the Transportation Service Associates, Inc., distributed its assets in kind in complete liquidation ...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases