Case ID: f2d_71/html/1004-02.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

D. P. HARRIS HARDWARE & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 17.
    Circuit Court of Appeals, Second Circuit.
    June 4, 1934.
    Herman Goldman, of' New York City (Benjamin Wiener,-■ of • New York City, of ■counsel), for petitioner.
    Frank J. Wideman, Asst. Atty.Gen., and Sewall Key and .Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.
    Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C. C. A.) 66 F.(2d) 425.