317 F2d 362 Landy Towel Linen Service Inc of Reading Pa v. Commissioner of Internal Revenue

317 F.2d 362

63-2 USTC P 9513

LANDY TOWEL & LINEN SERVICE, INC. OF READING, PA., Landy
Towel & Linen Service, Inc. of Lancaster, Pa., Landy Towel &
Linen Service, Inc. of Pottsville, Pa., Landy Towel & Linen
Service, Inc. of Williamsport, Pa., Landy Towel & Linen
Service, Inc. of Wilmington, Del., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
LANDY TOWEL & LINEN SERVICE, INC. OF LANCASTER, PA., Landy
Towel & Linen Service, Inc. of Pottsville, Pa., Landy Towel
& Linen Service, Inc. of Williamsport, Pa., Landy Towel &
Linen Service, Inc. of Wilmington, Del.

Nos. 14229-14237.

United States Court of Appeals Third Circuit.

Argued May 23, 1963.
Decided May 31, 1963.

Alfred J. McDowell, Philadelphia, Pa. (Daniel S. Knight, Brady O. Bryson, Morgan, Lewis & Bockius, Philadelphia, Pa., on the brief), for petitioners.

Richard J. Heiman, Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D.C., on the brief), for Commissioner of Internal Revenue.

Before KALODNER, STALEY and SMITH, Circuit Judges.

PER CURIAM.

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On review of the record we find no error. The decisions of the Tax Court will be affirmed, 38 T.C. 296.