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    Condenser Service & Engineering Co., Inc. v. Commissioner of Internal Revenue, 200 F.2d 959, 3rd Cir. (1953)

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    The United States Court of Appeals for the Third Circuit affirmed the decision of the Tax Court regarding a petition from Condenser Service & Engineering Co., Inc. In a per curiam opinion, the court concluded that the petitioner did not provide evidence that met the requirements set out in Levitt & Sons v. Nunan to bring itself within that ruling. Had the court reviewed the case de novo, it would have reached the same conclusions as the Tax Court. The court also determined that the findings of the Tax Court were not clearly erroneous based on the standard from United States v. U.S. Gypsum Company. Therefore, the decision of the Tax Court was affirmed.

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    Condenser Service & Engineering Co., Inc. v. Commissioner of Internal Revenue, 200 F.2d 959, 3rd Cir. (1953)

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    The United States Court of Appeals for the Third Circuit affirmed the decision of the Tax Court regarding a petition from Condenser Service & Engineering Co., Inc. In a per curiam opinion, the court concluded that the petitioner did not provide evidence that met the requirements set out in Levitt & Sons v. Nunan to bring itself within that ruling. Had the court reviewed the case de novo, it would have reached the same conclusions as the Tax Court. The court also determined that the findings of the Tax Court were not clearly erroneous based on the standard from United States v. U.S. Gypsum Company. Therefore, the decision of the Tax Court was affirmed.

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    Filed: 1953-01-08 Precedential Status: Precedential Citations: 200 F.2d 959 Docket: 10689

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    The United States Court of Appeals for the Third Circuit affirmed the decision of the Tax Court regarding a petition from Condenser Service & Engineering Co., Inc. In a per curiam opinion, the court concluded that the petitioner did not provide evidence that met the requirements set out in Levitt & Sons v. Nunan to bring itself within that ruling. Had the court reviewed the case de novo, it would have reached the same conclusions as the Tax Court. The court also determined that the findings of the Tax Court were not clearly erroneous based on the standard from United States v. U.S. Gypsum Company. Therefore, the decision of the Tax Court was affirmed.

    Copyright:

    Public Domain
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    Download as pdf
    15 views2 pages

    Condenser Service & Engineering Co., Inc. v. Commissioner of Internal Revenue, 200 F.2d 959, 3rd Cir. (1953)

    Uploaded by

    Scribd Government Docs
    The United States Court of Appeals for the Third Circuit affirmed the decision of the Tax Court regarding a petition from Condenser Service & Engineering Co., Inc. In a per curiam opinion, the court concluded that the petitioner did not provide evidence that met the requirements set out in Levitt & Sons v. Nunan to bring itself within that ruling. Had the court reviewed the case de novo, it would have reached the same conclusions as the Tax Court. The court also determined that the findings of the Tax Court were not clearly erroneous based on the standard from United States v. U.S. Gypsum Company. Therefore, the decision of the Tax Court was affirmed.

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    of 2

    200 F.

    2d 959

    CONDENSER SERVICE & ENGINEERING CO., Inc.,


    Petitioner,
    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10689.

    United States Court of Appeals Third Circuit.


    Argued December 15, 1952.
    Decided January 8, 1953.

    On Petition for review of the decision of the Tax Court of the United
    States.
    Edward J. O'Mara, Jersey City, N. J. (Samuel J. Warms and Murray M.
    Weinstein, New York City, on the brief), for petitioner.
    Carolyn R. Just, 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 STALEY, Circuit
    Judges.
    PER CURIAM.

    We have carefully considered the oral arguments, the record and the briefs in
    this case. We have concluded that the petitioner has not succeeded in bringing
    itself within the ruling of Levitt & Sons v. Nunan, 2 Cir., 142 F.2d 795, for the
    evidence offered by the petitioner does not meet the requirements set out in that
    decision. Had we the case before us de novo we would reach the same
    conclusions by the same reasoning as did the Tax Court of the United States. A
    fortiori we cannot say that the findings of the Tax Court are clearly erroneous
    within the purview of United States v. U. S. Gypsum Company, 333 U.S. 364,
    395, 68 S.Ct. 525, 92 L.Ed. 746.
    Accordingly the decision of the Tax Court will be affirmed.

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