Oswald Hess v. Commr. of Internal Revenue

Full title: OSWALD HESS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Third Circuit

Date published: Oct 16, 1942

130 F.2d 904 (3d Cir. 1942)

Opinion

No. 8033.

Argued October 6, 1942.

Decided October 16, 1942.

On Petition to Review a Decision of the United States Board of Tax Appeals.

Eli E. Reich, of Pittsburgh, Pa. (Frank C. Miller, of Pittsburgh, on the brief), for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals is affirmed.