USL Battery Corp. v. Commissioner

Full title: USL BATTERY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 22, 1936

84 F.2d 1020 (2d Cir. 1936)

Opinion

Nos. 400, 401.

June 22, 1936.

Petitions to review decisions of the United States Board of Tax Appeals.

Paul P. Cohn, of Niagara Falls (Franchot, Runals, Cohen, Taylor Rickert, of Niagara Falls, of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on authority of American Equitable Assur. Co. of New York v. Helvering, 68 F.2d 46 (C.C.A.2d).