Commissioner of Internal Revenue v. Chelsea Products, Inc

U.S. Court of Appeals, Third Circuit · Decided 1952-06-24

Cited by 107 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

STALEY, Circuit Judge. The Commissioner of Internal Revenue has petitioned for a review of two decisions of the Tax Court. 1 The principal issue presented is whether Section 45 of the Internal Revenue Code, 26 U.S.C.A. § 45 , authorizes th…

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