Apollo Steel Co. v. Commr. of Internal Revenue

Full title: APOLLO STEEL CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Third Circuit

Date published: Jun 16, 1930

41 F.2d 986 (3d Cir. 1930)

Opinion

No. 4155.

June 16, 1930.

Petition to review an Order of the United States Board of Tax Appeals.

Paul Armitage, of New York City, for petitioner.

G.A. Youngquist, Asst. Atty. Gen., and Sewall Key and John V. Groner, Sp. Asst. Attys. Gen. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R.N. Shaw, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., of counsel), for respondent.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and SCHOONMAKER, District Judge.

PER CURIAM.

This case is affirmed on the case of Cramer and King Company v. Commissioner of Internal Revenue, 41 F.2d 24, and the question of abnormality was for the Commissioner, not this court, to determine.