Beneficial Corp. v. Commissioner of Internal Revenue, 10875.
| Decision Date | 03 March 1953 |
| Docket Number | No. 10875.,10875. |
| Citation | 202 F.2d 150 |
| Parties | BENEFICIAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Third Circuit |
Jackson R. Collins, New York City (Edgar D. Baumgartner, New York City, on the brief), for petitioner.
John J. Kelley, Jr., Washington, D. C. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.
We can perceive no error in the decision of the Tax Court. Accordingly, the decision of the Tax Court will be affirmed upon the opinion reported 18 T.C. 396.
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Denver & Rio Grande Western Railroad Co. v. United States
...593 (C.A.3, 1942); Commissioner v. American Light & Traction Co., 156 F. 2d 398, 167 A.L.R. 300 (C.A.7, 1946); Beneficial Corp. v. Commissioner, 202 F. 2d 150 (C.A.3, 1953), affirming 18 T.C. 396 (1952); Frelbro Corp. v. Commissioner, 36 T.C. 864, 871 2 Cases in which the Tax Court held tha......
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Arizona Dept. of Revenue v. Transamerica Title Ins. Co.
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Frelbro Corp. v. Comm'r of Internal Revenue
... 36 T.C. 864 FRELBRO CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 65552. Tax Court of the United States. Filed August 18, ... Beneficial Corporation, 18 T.C. 396 (1952), affirmed per curiam 202 F.2d 150 (C.A. 3, 1953). The dividends ... ...
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Singleton v. Comm'r of Internal Revenue
... ... SINGLETON, JR., AND GERTRUDE R. SINGLETON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 573-73. United States Tax Court ... by petitioners with respect to their stock in Capital Southwest Corp. in 1965 and 1966 from the current and accumulated earnings and profits of ... income tax as finally determined on January 5, 1972, relying on Beneficial Corp., 18 T.C. 396 (1952), affd. per curiam 202 F.2d 150 (3d Cir. 1953); ... ...
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Fiduciary Duties, Consolidated Returns, and Fairness
...of Am. v. United States, 392 F.2d 241, 246-47 (Ct. Cl. 1968); Beneficial Corp. v. Comm'r, 18 T.C. 396, 399-400 (1952), aff'd per curiam, 202 F.2d 150 (3d Cir. 1953); Rev. Rul. 73-605, 1973-2 C.B. 109; see also Singleton v. Comm'r, 569 F.2d 863, 866-68 (5th Cir. 1978) (analyzing dividends de......