Case Name: THEW SHOVEL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1943-02-11
Citations: 134 F.2d 621
Docket Number: No. 9288
Parties: THEW SHOVEL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, ALLEN, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 134
Pages: 621–621

Head Matter:
THEW SHOVEL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9288.
Circuit Court of Appeals, Sixth Circuit.
Feb. 11, 1943.
John T. Scott, Brooks W. Maccracken, and David L. Johnson, Jr., all of Cleveland, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Claude R. Marshall, A. F. Prescott, and Mamie S. Price, all of Washington, D. C, for respondent.
Before HICKS, ALLEN, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard upon the transcript of record, briefs and arguments of counsel; on consideration whereof, it is ordered and adjudged that the decision of the Board of Tax Appeals, 45 B.T.A. 920, be and the same is affirmed upon the grounds and for the reasons set forth in the opinion of the Board promulgated on December 9, 1941.