Case ID: f2d_131/html/0222-02.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

BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9221.
    Circuit Court of Appeals, Sixth Circuit
    Oct. 16, 1942.
    John T. Scott, Robert W. Wheeler, and M. B. & H. H. Johnson, all of Cleveland, Ohio, for‘petitioner.
    Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, Gerald L. Wallace, and Maryhelen Wigle, all of Washington, D. C., for respondent.
    Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.
   PER CURIAM.

Upon consideration of the briefs and record in this cause and the oral argument of counsel, it is ordered that the decision of the Board of Tax Appeals in the above cause be and it is hereby affirmed upon authority of Warren Telephone Co. v. Commissioner, 6 Cir., 128 F.2d 503, decided June 2, 1942, and Metal Specialty Co. v. Commissioner, 6 Cir., 128 F.2d 259.