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General Plastics Inc. v. Commissioner of Internal Revenue.

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT


November 16, 1944

GENERAL PLASTICS, INC.,
v.
COMMISSIONER OF INTERNAL REVENUE.

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

Author: Frank

Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

We think the Tax Court was right. In Phillips v. Commissioner, 3 Cir., 134 F.2d 73, the taxpayer lost, although the identity of the creditor was changed and here it was not, so that the taxpayer's case here is weaker. We approved the ruling of the Phillips case in Commissioner v. Grant Trading Co., 2 Cir., 135 F.2d 358.

Affirmed.

19441116

© 1998 VersusLaw Inc.



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