Legal Opinion

The United Gas Improvement Company v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided December 31, 1956No. 11957_1Published

1Opinion of the Court

240 F.2d 312

The UNITED GAS IMPROVEMENT COMPANY, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 11957.

United States Court of Appeals Third Circuit.

Argued October 19, 1956.

Decided December 31, 1956.

Brady O. Bryson, Philadelphia, Pa., Morgan, Lewis & Bockius, Philadelphia, Pa. (Alfred J. McDowell, Thomas V. Lefevre, Philadelphia, Pa., on the brief), for petitioner.

S. Dee Hanson, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before MARIS, GOODRICH and…

2Cases cited25 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
  3. Putnam v. CommissionerSupreme Court of the United States · 1956
  4. Arrowsmith v. CommissionerSupreme Court of the United States · 1952
  5. Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948

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