Oliver v. Commissioner

Third Circuit Court of Appeals

Argued April 2, 1945.

Decided April 5, 1945.

Third Circuit Court of Appeals · decided 1945-04-05

Cited by 3 later decisions — most recently September 1959

2 federal appellate ·

2 counsel of record

Good law ✅— No negative treatment on recordhow we know

Decided 1945-04-05

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¶1S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Elias Sunstein, both of Pittsburgh, Pa., on the brief), for petitioners.

¶2Bernard Chertooff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Robert Koerner, Sp. Asst, to Atty. Gen., on the brief), for respondent.

¶3Before BIGGS, ALBERT LEE STEPHENS, and McLAUGHLIN, Circuit Judges.

¶4PER curiam:.

¶5The decision of the Tax Court is affirmed.