H. W. Findley and Helen B. Findley, Petitioners, v. Commissioner of Internal Revenue, Respondent, 236 F.2d 959 (3d Cir. 1956)

Annotate this Case
US Court of Appeals for the Third Circuit - 236 F.2d 959 (3d Cir. 1956) Argued October 5, 1956
Decided October 11, 1956

On Petition for Review of the Decision of the Tax Court of the United States.

Robert F. Banks, Pittsburgh, Pa., (Sidney B. Gambill, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioners.

Sheldon I. Fink, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

PER CURIAM.


In this fact case the careful opinion of Judge Pierce in the Tax Court is justified by the facts and the fair inferences therefrom. 25 T.C. 311.

The decision of the Tax Court will be affirmed.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.