Joan Carol Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent, 180 F.2d 751 (2d Cir. 1950)

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US Court of Appeals for the Second Circuit - 180 F.2d 751 (2d Cir. 1950) Argued April 5, 1950
Decided April 5, 1950

Harry Silverson, New York City, for petitioner.

Francis W. Sams, Chas. Oliphant, and Theron L. Caudle, Washington, D. C., for respondent.

Before Augustus N. HAND, CLARK and FRANK, Circuit Judges.

PER CURIAM.


Order, 13 T.C. 83, reversed in open court on authority of Aramo-Stiftung v. Commissioner, 2 Cir., 172 F.2d 896.

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