COMMISSIONER OF INTERNAL REV. v. GLENSHAW GLASS CO.

Nos. 11073, 11150.

211 F.2d 928 (1954)

COMMISSIONER OF INTERNAL REVENUE v. GLENSHAW GLASS CO. COMMISSIONER OF INTERNAL REVENUE v. WILLIAM GOLDMAN THEATRES, Inc.

United States Court of Appeals, Third Circuit.

Decided April 9, 1954.

As Amended April 26, 1954.


Attorney(s) appearing for the Case

Melva M. Graney, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Max Swiren, Chicago, Ill. (Sidney B. Gambill, Pittsburgh, Pa., Joseph D. Block, Swiren & Heineman, Chicago, III., Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for Glenshaw Glass Co.

Samuel H. Levy, Philadelphia, Pa. (Bernard Wolfman, Philadelphia, Pa., on the brief), for Goldman Theatres.

Before BIGGS, Chief Judge, and MARIS, McLAUGHLIN, KALODNER, STALEY and HASTIE, Circuit Judges.


BIGGS, Chief Judge.

The Commissioner seeks to reverse two decisions of the United States Tax Court in favor of two taxpayers. In Glenshaw a claim for punitive damages based upon a competitor's, Hartford's, fraudulent suits which disastrously affected the taxpayer's business, as well as a claim for treble damages under Section 4 of the Clayton Act, 15 U.S.C.A. § 15, were settled by the payment of a sum of money.1 In Goldman a judgment...

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