Case Name: WARNER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1950-04-27
Citations: 181 F.2d 599
Docket Number: No. 10085
Parties: WARNER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 181
Pages: 599–600

Head Matter:
WARNER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10085.
United States Court of Appeals Third Circuit.
Argued March 23, 1950.
Decided April 27, 1950.
Scott P. Crampton, Washington, D. C. (Geo. E. H. Goodner, Washington, D. C., on the brief), for petitioner.
Morton K. Rothschild, Washington, D. :C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson, Special Assistants to Attorney General, on the brief), for respondent.
Before BIGGS, Chief Judge, and MARIS' and McLAUGHLIN, Circuit Judges.

Opinion:
PER CURIAM.
We have given careful consideration to the four questions presented by the taxpayer's petition to review the decision of the Tax Court in this case. We think that the Tax Court's decision was fight with respect to each of these questions • for the reasons fully and satisfactorily set forth in the opinion of that court filed by Judge Leech. 11 T.C. 419.
The decision of the Tax Court will accordingly be affirmed.