Case Name: EDWARD J. SCHOETTLE COMPANY Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-03-05
Citations: 147 F.2d 549
Docket Number: No. 8742
Parties: EDWARD J. SCHOETTLE COMPANY Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 147
Pages: 549–549

Head Matter:
EDWARD J. SCHOETTLE COMPANY Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8742.
Circuit Court of Appeals, Third Circuit.
Argued Feb. 5, 1945.
Decided March 5, 1945.
H. Ober Hess, of Philadelphia, Pa. (William R. Spofford, William A. Wiedersheim, 2d, and (Ballard, Spahr, Andrews & Ingcrsoll, all of Philadelphia, Pa., on the brief), for petitioner.
Louise Foster, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, Circuit Judge, and FOR-MAN and LEAHY, District Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed upon its opinion reported at 3 T. C. 712.