Case ID: f2d_162/html/0637-02.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

MERRIMAC TRADING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9346.
    Circuit Court of Appeals, Third Circuit.
    Argued April 22, 1947.
    Decided April 23, 1947.
    Frank J. Albus, of Washington, D. C., for petitioner.
    Louise Foster, Tax Division, Dept, of Justice, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and A. F. Prescott, Sp. Asst, to Atty. Gen., on the brief), for respondent.
    Before MARIS, McLAUGHLIN, and O’CONNELL, Circuit Judges.
   PER CURIAM.

For the reasons stated in the supplemental opinion of Judge Opper, 7 T.C. ■ — , the decision oí the Tax Court will be affirmed.