Case Name: AMERICAN ROLBAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1955-03-29
Citations: 220 F.2d 749
Docket Number: No. 210, Docket 23398
Parties: AMERICAN ROLBAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 220
Pages: 749–749

Head Matter:
AMERICAN ROLBAL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 210, Docket 23398.
United States Court of Appeals, Second Circuit.
Argued March 10, 1955.
Decided March 29, 1955.
Gustave B. Garfield, New York City, for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky and Meyer Rothwacks, Special Assts. to the Atty. Gen., for respondent.
Before MEDINA and HINCKS, Circuit Judges, and BURKE, District Judge.

Opinion:
PER CURIAM.
We affirm on the Findings of Fact and Opinion below entered on October 7, 1954.