Case ID: f2d_173/html/0757-03.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

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MUNDET CORK CORPORATION, Respondent.
    No. 190, Docket 21215.
    United States Court of Appeals Second Circuit.
    April 4, 1949.
    Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Edward J. P. Zimmerman, Sp. Asst, to Atty. Gen., for the Commissioner of Internal Revenue Petitioner.
    Winthrop, Stimson, Putman & Roberts, of New York City (Eduardo Andrade and Edward S. Hand, both of New York City, of counsel) for respondent Mundet Cork Corporation.
    Before AUGUSTUS N. HAND, CPIASE, and CLARK, Circuit Judges.
   PER CURIAM.

Affirmed on decision of the Third Circuit in Anthony P. Miller, Inc., v. Commissioner, 164 F.2d 268, certiorari denied 333 U.S. 861, 68 S.Ct. 741, and of the Sixth Circuit in Celina Manufacturing Co. v. Commissioner, 142 F.2d 449, and Musselman Hub-Brake Company v. Commissioner, 139 F.2d 65.