FRITZINGER CO. v. COMMR. OF INTERNAL REVENUE, 139 F.2d 486 (3rd Cir. 1943)

FRITZINGER CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

No. 8441.Circuit Court of Appeals, Third Circuit.Argued December 7, 1943.
Decided December 22, 1943.

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

Proceeding by the Fritzinger Company, Inc., to review a decision of the Tax Court redetermining a deficiency in the tax imposed by the Commissioner of Internal Revenue.

Decision affirmed.

A. Allen Simon, of Philadelphia, Pa., for petitioner.

Walter J. Cummings, Jr., of Washington, D.C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A.F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Page 487

Before JONES, GOODRICH, and McLAUGHLIN, Circuit Judges.

PER CURIAM.

A majority of the court being of the opinion that the amounts found by the Tax Court as allowable deductions for salaries paid by the taxpayer for the taxable years 1936 to 1939, inclusive, represent findings of fact which are neither unreasonable nor arbitrary under the evidence in the case, the decision of the Tax Court is affirmed.

McLAUGHLIN, Circuit Judge, dissents.