Ticket Office Equipment Co. v. Commissioner of Internal Revenue

Second Circuit Court of Appeals

Argued May 13, 1954. Decided June 4, 1954.

Second Circuit Court of Appeals · decided 1954-06-04

2 counsel of record

Relies on Ticket Office Equipment Co. v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam · Decided 1954-06-04

How this case has been cited

Cited by 29 later decisions — most recently August 1996 · most notably Towanda Textiles, Inc. v. United States (1960), Irby Construction Co. v. United States (1961)

10 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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Richard W. Wilson, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before CHASE, Chief Judge, and HINCKS and HARLAN, Circuit Judges.

PER CURIAM.

¶1

Such evidence as there is to indicate that Mrs. Ruscher, as a partner of her husband, owned any part of the assets transferred to the petitioner in exchange for its stock is too inconclusive to show that the Tax Court was in error in treating Mr. Ruscher as the sole transferrer. With this observation, we are content to affirm the decision on the opinion of the Tax Court, 20 T.C. 272.

¶2

Affirmed.