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S.S. BALLIN AGENCY, INC. v. C. I. R.

Nos. 19035-19037.

446 F.2d 554 (1971)

S. S. BALLIN AGENCY, INC., Appellant in No. 19035, v. COMMISSIONER OF INTERNAL REVENUE (Tax Court Docket No. 6225-66). S. S. BALLIN AGENCY, INC., and Subsidiary Company, Appellant in No. 19036, v. COMMISSIONER OF INTERNAL REVENUE (Tax Court Docket No. 6226-66). Joseph DELMAN and Jeanette Delman v. COMMISSIONER OF INTERNAL REVENUE, Appellant in No. 19037 (Tax Court Docket No. 932-67).

United States Court of Appeals, Third Circuit.

Decided July 8, 1971.

Attorney(s) appearing for the Case

Alfred C. Clapp and Leonard M. Goldberg, Clapp & Eisenberg, Newark, N. J., for appellants in Nos. 19035 and 19036.

Gordon S. Gilman, Dept. of Justice, Tax Division, Washington, D. C., for appellant in No. 19037 and appellee in Nos. 19035/6 (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, Attys., Tax Division, Dept. of Justice, Washington, D. C., on the brief).

Leonard J. Schwartz, Selwyn A. Horvitz, Fox, Rothschild, O'Brien & Frankel, Philadelphia, Pa., for appellees in No. 19037.

Before HASTIE, Chief Judge, and KALODNER and ALDISERT, Circuit Judges.

OPINION OF THE COURT

ALDISERT, Circuit Judge.

These appeals from decisions of the Tax Court present the question whether appellant met its burden of establishing that certain acquired intangible assets qualified for amortization for a limited period of time and that the length of this period was estimable with reasonable accuracy. The Tax Court held that appellant1 failed to meet its burden. We affirm.

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