Case Name: UNIVERSAL ATLAS CEMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1948-12-17
Citations: 171 F.2d 294
Docket Number: No. 43, Docket 20983
Parties: UNIVERSAL ATLAS CEMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before L. HAND, Chief Judge, and CHASE and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 171
Pages: 294–294

Head Matter:
UNIVERSAL ATLAS CEMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 43, Docket 20983.
United States Court of Appeals Second Circuit.
Dec. 17, 1948.
A. Chauncey Newlin, Richard H. Appert, Ryder Henry, 'II, and William L. Hearne, all of New York City (White & Case, of New York City, of counsel), for petitioner.
Morton K. Rothschild, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.
Before L. HAND, Chief Judge, and CHASE and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
The order is affirmed upon the authority of Commissioner v. Longhorn Portland Cement Company, 5 Cir., 148 F.2d 276.