Case Name: STANDARD BRASS & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1955-01-24
Citations: 218 F.2d 352
Docket Number: No. 14884
Parties: STANDARD BRASS & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 218
Pages: 352–352

Head Matter:
STANDARD BRASS & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14884.
United States Court of Appeals, Fifth Circuit.
Jan. 24, 1955.
Peter B. Wells, Jr., Beaumont, for petitioner.
Karl Schmeidler, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Bureau of Internal Revenue, Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, Robert N. Anderson, Sp. Asst. to Atty. Gen., Morton K. Rothschild, Sp. Asst. to Atty. Gen., for respondent.
Before HOLMES, RIVES and TUTTLE, Circuit Judges.

Opinion:
PER CURIAM.
We find ourselves in agreement with the opinion of the Tax Court reported in 20 T.C. 371, and its decision is therefore,
Affirmed.