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TELESERVICE CO. OF WYO. VAL. v. COMMISSIONER OF INT. REV.

No. 12255.

254 F.2d 105 (1958)

TELESERVICE COMPANY OF WYOMING VALLEY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided March 24, 1958.

Writ of Certiorari Denied June 16, 1958.

Attorney(s) appearing for the Case

Edward P. Morgan, Washington, D. C., (Herbert E. Forrest, Welch, Mott & Morgan, Washington, D. C., on the brief), for petitioner-appellant.

Thomas N. Chambers, Washington, D. C. (John N. Stull, Acting Asst. Atty. Gen., Harry Baum, Joseph F. Goetten, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before MARIS, KALODNER and STALEY, Circuit Judges.

Writ of Certiorari Denied June 16, 1958. See 78 S.Ct. 1360.

KALODNER, Circuit Judge.

Were "contributions" received by the taxpayer, a television signal transmission service, from its customers, "toward the total cost of constructing" its facilities, under a contract which simultaneously provided for such "contributions" and the further payment of a "monthly maintenance charge, includable as "gross income" under Section 22(a) of the Internal Revenue Code of...

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