Case ID: f2d_134/html/0621-03.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

THEW SHOVEL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9288.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 11, 1943.
    John T. Scott, Brooks W. Maccracken, and David L. Johnson, Jr., all of Cleveland, Ohio, for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Claude R. Marshall, A. F. Prescott, and Mamie S. Price, all of Washington, D. C, for respondent.
    Before HICKS, ALLEN, and MARTIN, Circuit Judges.
   PER CURIAM.

This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals, 45 B.T.A. 920, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board promulgated on December 9, 1941.