Case Name: L. O. KOVEN & BROTHER, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1943-01-11
Citations: 145 F.2d 327
Docket Number: No. 8186
Parties: L. O. KOVEN & BROTHER, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, JONES, and GOODRICH, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 145
Pages: 327–327

Head Matter:
L. O. KOVEN & BROTHER, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8186.
Circuit Court of Appeals, Third Circuit
Argued Jan. 5, 1943.
Decided Jan. 11, 1943.
Jacob Rabkin, of New York City (Irving Warshaw and Mark H. Johnson, both of New York City, on the brief), for petitioner.
Irving I. Axelrod, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, JONES, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the United States Board of Tax Appeals, 47 B.T.A. 467, is affirmed.