Legal Opinion
Commissioner of Internal Rev. v. Textile Mills S. Corp.
Court of Appeals for the Third Circuit
Decided December 7, 1940No. 7056Published
1Opinion of the Court
117 F.2d 62 (1940)
COMMISSIONER OF INTERNAL REVENUE
v.
TEXTILE MILLS SECURITIES CORPORATION.
No. 7056.
Circuit Court of Appeals, Third Circuit.
December 7, 1940.
Louise Foster, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.
Edmund S. Kochersperger, of Washington, D. C., for respondent.
Before BIGGS, MARIS, CLARK, JONES, and GOODRICH, Circuit Judges.
BIGGS, Circuit Judge.
Facts.
Textile Mills Securities Corporation, the respondent taxpayer, is a Delaware corporation. Its charter is not in evidence, but it is…
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. SullivanSupreme Court of the United States · 1927
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Kornhauser v. United StatesSupreme Court of the United States · 1928
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