Case Name: MERRIMAC TRADING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1947-04-23
Citations: 162 F.2d 637
Docket Number: No. 9346
Parties: MERRIMAC TRADING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 162
Pages: 637–637

Head Matter:
MERRIMAC TRADING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9346.
Circuit Court of Appeals, Third Circuit.
Argued April 22, 1947.
Decided April 23, 1947.
Frank J. Albus, of Washington, D. C., for petitioner.
Louise Foster, Tax Division, Dept, of Justice, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and A. F. Prescott, Sp. Asst, to Atty. Gen., on the brief), for respondent.
Before MARIS, McLAUGHLIN, and O’CONNELL, Circuit Judges.

Opinion:
PER CURIAM.
For the reasons stated in the supplemental opinion of Judge Opper, 7 T.C. — , the decision oí the Tax Court will be affirmed.