Case Name: MARTIN BROTHERS BOX COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-04-13
Citations: 142 F.2d 457
Docket Number: No. 9617
Parties: MARTIN BROTHERS BOX COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 142
Pages: 457–457

Head Matter:
MARTIN BROTHERS BOX COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9617.
Circuit Court of Appeals, Sixth Circuit.
April 13, 1944.
Nolan Boggs, of Toledo, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Rollin H. Transue, Helen R. Carloss, and Melva Graney, all of Washington, D. C., for respondent.
Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard upon the Tecord and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States be and it hereby is affirmed, for the reasons stated in the memorandum findings of fact and opinion entered April 22, 1943.