Case Name: AMEREX HOLDING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1941-03-03
Citations: 117 F.2d 1009
Docket Number: No. 23
Parties: AMEREX HOLDING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 117
Pages: 1009–1009

Head Matter:
AMEREX HOLDING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 23.
Circuit Court of Appeals, Second Circuit.
March 3, 1941.
Joseph B. Lynch, of New York City (David H. Houghtaling, of New York City, of counsel), for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Warren F. Wattles, Sp. Assts. to the Atty. Gen., for respondent.
Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Although the tax involved is large, this appeal raises only disputed questions of fact as to which the Board's findings are ampfy supported by the record. Decision affirmed.