Case ID: f2d_145/html/0471-02.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

QUAKER RUBBER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 8696.
    Circuit Court of Appeals, Third Circuit.
    Argued Nov. 20, 1944.
    Decided Nov. 22, 1944.
    Osborne Mitchell, of Youngstown, Ohio (John W. McPherson, of Philadelphia, Pa., and Mitchell & Mitchell, of Youngstown, Ohio, on the brief), for petitioner.
    Leonard Sarner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Irving R. Panzer, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before MARIS and GOODRICH, Circuit Judges, and SCHOONMAKER, District Judge.
   PER CURIAM.

For the reasons sufficiently and satisfactorily set forth in the opinion of Judge Mellott, 3 T.C. 508, the decision of the Tax Court is affirmed.