Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BRIDGEPORT HYDRAULIC COMPANY, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1955-07-01
Citations: 223 F.2d 925
Docket Number: No. 245, Docket 23396
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BRIDGEPORT HYDRAULIC COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 223
Pages: 925–925

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BRIDGEPORT HYDRAULIC COMPANY, Respondent.
No. 245, Docket 23396.
United States Court of Appeals Second Circuit.
Argued May 10, 1955.
Decided July 1, 1955.
Davis W. Morton, Jr., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for petitioner.
Philo C. Calhoun, Bridgeport, Conn., Hugh Satterlee, New York City, Philo C. Calhoun, Bridgeport, Conn., Rollin Browne, New York City, Marsh, Day & Calhoun, Bridgeport, Conn., Satterlee, Browne & Cherbonnier, New York City, of counsel, for respondent.
Before HAND, SWAN and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed upon the opinion of the Tax Court. 22 T.C. 215.