D.P. Harris Hardware Mfg. v. C.I.R

Full title: D.P. HARRIS HARDWARE MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 4, 1934

71 F.2d 1004 (2d Cir. 1934)

Opinion

No. 17.

June 4, 1934.

Appeal from the United States Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

Herman Goldman, of New York City (Benjamin Wiener, of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C.C.A.) 66 F.2d 425.