Case ID: f2d_173/html/0222-01.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

RUUD MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9702.
    United States Court of Appeals Third Circuit.
    Argued Feb. 21, 1949.
    Decided Feb. 25, 1949.
    Walter W. McVay, of Pittsburgh, Pa., for petitioner.
    I. Henry Kutz, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before MARIS, GOODRICH, and WALLER, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court will be affirmed for the reasons stated in the opinion filed by Judge Murdock for the majority of the Tax Court on review, 10 T.C. 14.