Case ID: f2d_142/html/0449-01.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

CELINA MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9502.
    Circuit Court of Appeals, Sixth Circuit.
    Feb. 15, 1944.
    Robert D. TouVelle, of Columbus, Ohio, for petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, R. H. Transue, Helen R. Car-loss and Newton K. Fox, all of Washington, D. C., for respondent.
    Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.
   PER CURIAM.

This cause came on to be heard on the transcript of record of the Tax Court of the United States and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court that the order of the said Tax Court, 47 B.T.A. 967, be and the same is hereby reversed and the case remanded for further proceedings consistent with the opinion of this court in the case of The Musselman Hub-Brake Co. v. Commissioner of Internal Revenue, 6 Cir., 139 F.2d 65.