Philadelphia Steel & Iron Corp. v. Comm'r of Internal Revenue, 344 F.2d 964 (3rd Cir. 1965). · Go Syfert
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Philadelphia Steel & Iron Corp. v. Comm'r of Internal Revenue, 344 F.2d 964 (3rd Cir. 1965). Cases Citing This Book View Copy Cite
26 citation events (2 in the last 25 years) across 8 distinct courts.
Strongest positive: R. M. Smith, Inc. v. Commissioner of Internal Revenue (ca3, 1979-01-26)
Treatment trajectory · 1965 → 2026 · click a year to view as-of
1965 1995 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
cited Cited "see" R. M. Smith, Inc. v. Commissioner of Internal Revenue
3rd Cir. · 1979 · signal: see · confidence high
See Philadelphia Steel & Iron Corp. v. Commissioner, 23 T.C.M. 558, 564-65 (1964), aff’d per curiam, 344 F.2d 964 (3d Cir. 1965).
Retrieving the full opinion text from the archive…
Philadelphia Steel and Iron Corporation
v.
Commissioner of Internal Revenue
15008.
Court of Appeals for the Third Circuit.
Mar 25, 1965.
344 F.2d 964
Published

344 F.2d 964

65-1 USTC P 9308

PHILADELPHIA STEEL AND IRON CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 15008.

United States Court of Appeals Third Circuit.

Argued March 15, 1965.
Decided March 25, 1965.

Charles S. Jacobs, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa. (William R. Spofford, Sherwin T. McDowell, Philadelphia, Pa., on the brief), for petitioner.

Mark S. Rothman, Dept. of Justice, Tax Division, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D.C., on the brief), for respondent.

Before McLAUGHLIN, HASTIE and SMITH, Circuit Judges.

PER CURIAM.

1

We agree with the thorough, basically factual opinion of Judge Fisher in the Tax Court in this case. The decision of that court will be affirmed.