1. Home
  2. Browse Decisions
  3. F.2d
  4. 199 F.2d
  5. 199 F.2d 301 (1952)
 

COMMISSIONER OF INT. REV. v. PHILADELPHIA TITLE INS. CO.

No. 10801.

199 F.2d 301 (1952)

COMMISSIONER OF INTERNAL REVENUE v. PHILADELPHIA TITLE INS. CO.

United States Court of Appeals Third Circuit.

Decided October 22, 1952.

Attorney(s) appearing for the Case

Harry Marselli, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for appellant.

Herman H. Greenberg, Philadelphia, Pa., for appellee.

Before GOODRICH, McLAUGHLIN and STALEY, Circuit Judges.

PER CURIAM.

This appeal by the Commissioner relates to the accruability of Pennsylvania share taxes paid by the taxpayer. The tax court permitted the taxpayer to accrue the taxes for the year in which it was required to file its Pennsylvania return although payment was not made until the next year. The taxpayer is on an accrual basis.

We think the conclusion reached by the tax court, 17 T.C. 1068, is correct.

The decision...

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