Case ID: f2d_158/html/0982-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

SINGER SEWING MACHINE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SINGER SEWING MACHINE CO.
    Nos. 9246-9251.
    Circuit Court of Appeals, Third Circuit.
    Argued Jan. 6, 1947.
    Decided Jan. 30, 1947.
    Albert L. Hopkins, of Chicago, Ill. (Charles J. Nourse, of New York City, and Samuel H. Horne, of Washington, D.C., on the brief), for taxpayer.
    Morton K. Rothschild, of Washington, D.C. (Sewall Key, Acting Asst. Atty. Gen. and Robert N. Anderson and Robert Koerner, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.
    Before BIGGS, McLAUGHLIN, and KALODNER, Circuit Judges.
   PER CURIAM.

The decisions of the Tax Court are affirmed upon the opinion of Judge Murdock, 5 T.C. 851.