161 F.2d 732
Docket No. 9395.
Third Circuit Court of Appeals · decided 1947-05-21
2 counsel of record
Relies on Wick v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Opinion by (per_curiam) · Decided 1947-05-21
Cited by 16 later decisions — most recently December 1989
16 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶1G. Walter Smith, of Pittsburgh, Pa. (Wick, Smith & Hodel, of Pittsburgh, Pa.,, on the brief), for petitioner.
¶2Helen Goodner, Tax Division Dept, of-Justice, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Car-loss, Sp. Asst, to Atty. Gen., on the brief-)-, for respondent.
¶3Before MARIS, GOODRICH, and KA-LODNER, Circuit Judges.
¶5For the reasons well stated in the opinion of Judge Harron, 7 T.C. 723, the decision of the Tax Court will be affirmed.