Eskimo Pie Corporation v. COMMISSIONER OF INTERNAL REVENUE, 153 F.2d 301 (3d Cir. 1946)
Annotate this Case
US Court of Appeals for the Third Circuit
- 153 F.2d 301 (3d Cir. 1946)
February 1, 1946
153 F.2d 301 (1946)
ESKIMO PIE CORPORATION, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9018.
Argued January 21, 1946.
Decided February 1, 1946.
February 1, 1946
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Third Circuit.
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.
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