Case Name: SINGER SEWING MACHINE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SINGER SEWING MACHINE CO.
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1947-01-30
Citations: 158 F.2d 982
Docket Number: Nos. 9246-9251
Parties: SINGER SEWING MACHINE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SINGER SEWING MACHINE CO.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 158
Pages: 982–982

Head Matter:
SINGER SEWING MACHINE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SINGER SEWING MACHINE CO.
Nos. 9246-9251.
Circuit Court of Appeals, Third Circuit.
Argued Jan. 6, 1947.
Decided Jan. 30, 1947.
Albert L. Hopkins, of Chicago, Ill. (Charles J. Nourse, of New York City, and Samuel H. Horne, of Washington, D.C., on the brief), for taxpayer.
Morton K. Rothschild, of Washington, D.C. (Sewall Key, Acting Asst. Atty. Gen. and Robert N. Anderson and Robert Koerner, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.
Before BIGGS, McLAUGHLIN, and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
The decisions of the Tax Court are affirmed upon the opinion of Judge Murdock, 5 T.C. 851.