Case Name: UTAH HOTEL COMPANY, a Corporation, Appellant, v. Ira N. HINCKLEY, Collector of Internal Revenue, District of Utah, Appellee
Court: United States Court of Appeals for the Tenth Circuit
Jurisdiction: United States
Decision Date: 1940-12-03
Citations: 115 F.2d 920
Docket Number: No. 2151
Parties: UTAH HOTEL COMPANY, a Corporation, Appellant, v. Ira N. HINCKLEY, Collector of Internal Revenue, District of Utah, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 115
Pages: 920–920

Head Matter:
UTAH HOTEL COMPANY, a Corporation, Appellant, v. Ira N. HINCKLEY, Collector of Internal Revenue, District of Utah, Appellee.
No. 2151.
Circuit Court of Appeals, Tenth Circuit.
Dec. 3, 1940.
Robert L. Judd, Paul H. Ray, S. J. Quinney, and A. H. Nebeker, all of Salt Lake City, Utah, for appellant.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Warren F. Wattles, Sp. Assts. to the Atty. Gen., and Dan B. Shields, U. S. Atty., and Scott M. Matheson, Asst. U. S. Atty., both of Salt Lake City, Utah, for appellee.
Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

Opinion:
PER CURIAM.
The questions presented on this appeal were considered by the Supreme Court of the United States and decided adversely to the contentions of the appellant here, in Helvering v. Northwest Steel Rolling Mills, Inc., 61 S.Ct. 109, 85 L.Ed. -, decided November 12, 1940, and Crane-Johnson Company v. Helvering, 61 S.Ct. 114, 85 L.Ed. -, decided November 12, 1940.
The judgment is, therefore, affirmed.