Case ID: f2d_73/html/0995-03.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

COMMERCIAL CASUALTY INS. CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 5505.
    Circuit Court of Appeals, Third Circuit.
    Dec. 10, 1934.
    Wm. Ristig, of Washington, D. C., Ernest C. Lum, of Newark, N. J., and Arthur H. Deibert, of Washington, D. C. (Lum, Tamblyn & Colyer, of Newark, N. J., of counsel), for petitioner.
    Arnold Raum, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., for respondent.
    Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
   PER CURIAM.

This ease depends on its own particular facts, and, as no precedent or principle is involved, and we find ourselves in accord with the action of the Tax Board, we limit ourselves to an affirmance of its order.