1040 SPRINGFIELD AVENUE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 10199.

185 F.2d 406 (1950)

1040 SPRINGFIELD AVENUE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided December 13, 1950.


Attorney(s) appearing for the Case

Murry M. Weinstein, New York City, for petitioner.

Fred E. Youngman, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.


PER CURIAM.

In this appeal from the Tax Court the taxpayer seeks to override that court's conclusion that the failure to file a personal holding company return for the period in question was due to wilful neglect. Our decisions in Girard Investment Co. v. Commissioner, 3 Cir., 1941, 122 F.2d 843 and Hatfried, Inc. v. Commissioner, 3 Cir., 1947, 162 F.2d 628 are relied on. But unlike the situations...

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