Case Name: COMMERCIAL CASUALTY INS. CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1934-12-10
Citations: 73 F.2d 995
Docket Number: No. 5505
Parties: COMMERCIAL CASUALTY INS. CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 73
Pages: 995–995

Head Matter:
COMMERCIAL CASUALTY INS. CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 5505.
Circuit Court of Appeals, Third Circuit.
Dec. 10, 1934.
Wm. Ristig, of Washington, D. C., Ernest C. Lum, of Newark, N. J., and Arthur H. Deibert, of Washington, D. C. (Lum, Tamblyn & Colyer, of Newark, N. J., of counsel), for petitioner.
Arnold Raum, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., for respondent.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

Opinion:
PER CURIAM.
This ease depends on its own particular facts, and, as no precedent or principle is involved, and we find ourselves in accord with the action of the Tax Board, we limit ourselves to an affirmance of its order.