Case Name: USL BATTERY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-06-22
Citations: 84 F.2d 1020
Docket Number: Nos. 400, 401
Parties: USL BATTERY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 84
Pages: 1020–1020

Head Matter:
USL BATTERY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 400, 401.
Circuit Court of Appeals, Second Circuit.
June 22, 1936.
Paul P. Cohn, of Niagara Falls (Franchot, Runals, Cohen, Taylor & Rickert, of Niagara Falls, of counsel), for petitioner.
Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on authority of American Equitable Assur. Co. of New York v. Helvering, 68 F.(2d) 46 (C.C.A.2d).