202 F2d 150 Beneficial Corporation v. Commissioner of Internal Revenue
202 F.2d 150
53-1 USTC P 9232
BENEFICIAL CORPORATION, Petitioner,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Third Circuit.
Argued Feb. 5, 1953.
Decided March 3, 1953.
Jackson R. Collins, New York City (Edgar D. Baumgartner, New York City, on the brief), for petitioner.
John J. Kelley, Jr., Washington, D.C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.
We can perceive no error in the decision of the Tax Court. Accordingly, the decision of the Tax Court will be affirmed upon the opinion reported 18 T.C. 396.