Eskimo Pie Corp. v. Comm'r of Internal Revenue, 153 F.2d 301 (3rd Cir. 1946). · Go Syfert
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Eskimo Pie Corp. v. Comm'r of Internal Revenue, 153 F.2d 301 (3rd Cir. 1946). Cases Citing This Book View Copy Cite
56 citation events (1 in the last 25 years) across 8 distinct courts.
Strongest positive: Southern Pacific Transp. Co. v. Commissioner
Treatment trajectory · 1946 → 2026 · click a year to view as-of
1946 1986 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Southern Pacific Transp. Co. v. Commissioner (2×)
unknown court · 1980 · signal: see · confidence high
See, generally, the discussion in Roussel v. Commissioner, 37 T.C. 235 (1961), and Eskimo Pie Corp. v. Commissioner, 4 T.C. 669 (1945), affd. per curiam 153 F.2d 301 (3d Cir. 1946), and the authorities cited therein.
discussed Cited "see" Lloyd W. Golder, Jr. And Esther Golder v. Commissioner of Internal Revenue
9th Cir. · 1979 · signal: see · confidence high
E. g., Nelson v. Commissioner, 281 F.2d 1, 5 (5th Cir. 1960); Rushing v. Commissioner, 58 T.C. 996, 1000 (1972); see Eskimo Pie Corp. v. Commissioner, 4 T.C. 669 , 675-76 (1945), aff’d, 153 F.2d 301 (3d Cir. 1946).
Retrieving the full opinion text from the archive…
ESKIMO PIE CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
9018.
Court of Appeals for the Third Circuit.
Feb 1, 1946.
153 F.2d 301
Biggs, Goodrich, and McLaughlin, Circuit Judges.
Published

Elmer M. Cunningham, of Richmond, Va. (Walter L. Rice, of Richmond, Va., on the brief), for petitioner.

Harold C. Wilkenfeld, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed upon the opinion by Judge Arundell, 4 T.C. 669.