Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. APEX ELECTRICAL MANUFACTURING COMPANY, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1953-02-19
Citations: 202 F.2d 151
Docket Number: No. 11564
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. APEX ELECTRICAL MANUFACTURING COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 202
Pages: 151–151

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. APEX ELECTRICAL MANUFACTURING COMPANY, Respondent.
No. 11564.
United States Court of Appeals Sixth Circuit.
Feb. 19, 1953.
Charles S. Lyon, Charles W. Davis, Ellis N. Slack, Claude R. Marshall and Robert Willan, Washington, D. C., for petitioner.
M. E. Newcomer, Cleveland, Ohio, for respondent.
Before ALLEN, MARTIN and McAL-LISTER, Circuit Judges.

Opinion:
PER CURIAM.
The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered that the decision appealed from be and is hereby affirmed, in accordance with the decision of the Tax Court. 16 T.C. 1171.