United Iron & Metal Company, Petitioner, v. Commissioner of Internal Revenue, Respondent (two Cases).samuel Maryn's Estate, Deceased; Mellon National Bank & Trust Company and Mrs. Evelyn Maryn, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent (two Cases), 205 F.2d 152 (3d Cir. 1953)
Annotate this CaseDecided June 29, 1953
Rehearing Denied August 5, 1953
Appeal from the Tax Court of the United States.
Earl Roy Surloff and John A. McCann, Pittsburgh, Pa. (Herbert B. Sachs, Pittsburgh, Pa., on the brief), for petitioners.
S. Walter Shine, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, L. W. Post, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, Chief Judge, and STALEY and HASTIE, Circuit Judges.
PER CURIAM.
We cannot see that the findings of the Tax Court are clearly erroneous and we can perceive no error of law. Accordingly, the decisions of the Tax Court will be affirmed.
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