Case Name: OLD LEWIS HUNTER DISTILLERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1942-02-12
Citations: 126 F.2d 472
Docket Number: No. 8933
Parties: OLD LEWIS HUNTER DISTILLERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 126
Pages: 472–473

Head Matter:
OLD LEWIS HUNTER DISTILLERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8933.
Circuit Court of Appeals, Sixth Circuit.
Feb. 12, 1942.
Dan E. Fowler, of Lexington, Ky., and Oldham Clarke, of Louisville, Ky., for petitioner.
Samuel O. Clark, Jr., Sewall Key, J. P. Wenchel, Charles E. Lowery, J. Louis Monarch, and Louise Foster, all of Washington, D. C., for respondent.
Before HICKS, MARTIN, and McAL-LISTER, Circuit Judges.

Opinion:
PER CURIAM.
On the findings and opinion of the Board of Tax Appeals, and on the principles an nounced by this court in Franklin County Distilling Company, Inc., v. Commissioner of Internal Revenue, 6 Cir., 125 F.2d 800, this day decided, the decision of the Board of Tax Appeals is affirmed.