Case Name: BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1942-10-16
Citations: 131 F.2d 222
Docket Number: No. 9221
Parties: BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 131
Pages: 222–222

Head Matter:
BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9221.
Circuit Court of Appeals, Sixth Circuit
Oct. 16, 1942.
John T. Scott, Robert W. Wheeler, and M. B. & H. H. Johnson, all of Cleveland, Ohio, for‘petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, Gerald L. Wallace, and Maryhelen Wigle, all of Washington, D. C., for respondent.
Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
Upon consideration of the briefs and record in this cause and the oral argument of counsel, it is ordered that the decision of the Board of Tax Appeals in the above cause be and it is hereby affirmed upon authority of Warren Telephone Co. v. Commissioner, 6 Cir., 128 F.2d 503, decided June 2, 1942, and Metal Specialty Co. v. Commissioner, 6 Cir., 128 F.2d 259.