Case Name: SCHWENGER-KLEIN, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-05-09
Citations: 103 F.2d 1019
Docket Number: No. 7861
Parties: SCHWENGER-KLEIN, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, HAMILTON, and AR-ANT, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 103
Pages: 1019–1019

Head Matter:
SCHWENGER-KLEIN, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 7861.
Circuit Court of Appeals, Sixth Circuit.
May 9, 1939.
Miller, Daus & Schwenger, of Cleveland, Ohio, for petitioner.
James W. Morris, J. P. Wenchel, Sewall Key, Frederick R. Shearer, J. Louis Monarch, and John J. Pringle, Jr., all of Washington, D. C., for respondent.
Before ALLEN, HAMILTON, and AR-ANT, Circuit Judges.

Opinion:
PER CURIAM.
The decision is affirmed for the reasons given in the memorandum opinion of the Board of Tax Appeals.