Case Name: QUAKER RUBBER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1944-11-22
Citations: 145 F.2d 471
Docket Number: No. 8696
Parties: QUAKER RUBBER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before MARIS and GOODRICH, Circuit Judges, and SCHOONMAKER, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 471–471

Head Matter:
QUAKER RUBBER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8696.
Circuit Court of Appeals, Third Circuit.
Argued Nov. 20, 1944.
Decided Nov. 22, 1944.
Osborne Mitchell, of Youngstown, Ohio (John W. McPherson, of Philadelphia, Pa., and Mitchell & Mitchell, of Youngstown, Ohio, on the brief), for petitioner.
Leonard Sarner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Irving R. Panzer, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before MARIS and GOODRICH, Circuit Judges, and SCHOONMAKER, District Judge.

Opinion:
PER CURIAM.
For the reasons sufficiently and satisfactorily set forth in the opinion of Judge Mellott, 3 T.C. 508, the decision of the Tax Court is affirmed.