Case ID: f2d_84/html/1020-01.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

USL BATTERY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Nos. 400, 401.
    Circuit Court of Appeals, Second Circuit.
    June 22, 1936.
    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).