Universal Atlas Cement v. C.I.R

Full title: UNIVERSAL ATLAS CEMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Second Circuit

Date published: Dec 17, 1948

171 F.2d 294 (2d Cir. 1948)

Opinion

No. 43, Docket 20983.

December 17, 1948.

On petition to review an order of the Tax Court assessing a deficiency in the petitioner's income tax for the year 1939.

Affirming order 9 T.C. 971.

A. Chauncey Newlin, Richard H. Appert, Ryder Henry, II, and William L. Hearne, all of New York City (White Case, of New York City, of counsel), for petitioner.

Morton K. Rothschild, of Washington, D.C., Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, Chief Judge, and CHASE and FRANK, Circuit Judges.

PER CURIAM.

The order is affirmed upon the authority of Commissioner v. Longhorn Portland Cement Company, 5 Cir., 148 F.2d 276.