Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WARREN TOOL CORPORATION, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-12-09
Citations: 124 F.2d 397
Docket Number: No. 8836
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WARREN TOOL CORPORATION, Respondent.
Judges: Before HAMILTON, MARTIN, and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 124
Pages: 397–398

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WARREN TOOL CORPORATION, Respondent.
No. 8836.
Circuit Court of Appeals, Sixth Circuit.
Dec. 9, 1941.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John M. Morawski, and Edward First, all of Washington, D. C., for petitioner.
R. T. Sawyer, Jr., of Cleveland, Ohio, for respondent.
Before HAMILTON, MARTIN, and McALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard upon the transcript of the record, briefs and arguments of counsel, and on consideration whereof, it is ordered, adjudged and decreed that the order of the Board of Tax Appeals be and the same is affirmed in accordance with our opinion in Commissioner of Internal Revenue v. Strong Manufacturing Company, 124 F.2d 360, this day decided.