Case Name: THEODORE TIEDEMANN & SONS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-25
Citations: 71 F.2d 1018
Docket Number: No. 453
Parties: THEODORE TIEDEMANN & SONS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1018–1018

Head Matter:
THEODORE TIEDEMANN & SONS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 453.
Circuit Court of Appeals, Second Circuit.
June 25, 1934.
Haaren & Barrett, of New York City, for petitioner.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Woolford Realty Co. v. Rose, 286 U. S. 319, 52 S. Ct. 568, 76 L. Ed. 1128, and Planters' Cotton Oil Co., Inc., v. Hopkins, 286 U. S. 332, 52 S. Ct. 509, 76 L. Ed. 1135; Uncasville Mfg. Co. v. Com'r, 55 F.(2d) 893 (C. C. A. 2); Helvering v. Post & Sheldon Corp., 71 F.(2d) 930 (C. C. A. 2) decided June 18, 1934.