Case Name: GRAY PROCESSES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1941-10-20
Citations: 122 F.2d 1021
Docket Number: No. 7810
Parties: GRAY PROCESSES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 122
Pages: 1021–1022

Head Matter:
GRAY PROCESSES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 7810.
Circuit Court of Appeals, Third Circuit.
Argued Oct. 20, 1941.
Decided Oct. 20, 1941.
B. H. Bartholow, of New York City (Irving H. Bull, Roswell Magill, W. G. Dun- nington, and William H. Radebaugh, all of New York City, on the brief), for petitioner.
Warren F. Wattles, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst, to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS, and GOODRICH, Circuit Judges

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals is affirmed for the reasons set forth in its opinion. 43 B.T.A. 624.