Case Name: TRAUB MFG. CO., a Michigan Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-11-03
Citations: 123 F.2d 1017
Docket Number: No. 8690
Parties: TRAUB MFG. CO., a Michigan Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, SIMONS, and McALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 1017–1017

Head Matter:
TRAUB MFG. CO., a Michigan Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8690.
Circuit Court of Appeals, Sixth Circuit
Nov. 3, 1941.
Don M. Harlan, of Detroit, Mich., for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Irving M. Tullar, and Morton K. Rothschild, all of Washington, D. C., for respondent.
Before HICKS, SIMONS, 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 on the authority o,f Helvering v. Moloney Electric Co., 8 Cir., 120 F.2d 617, and Haffenreffer Brewing Co. v. Commissioner of Internal Revenue, 1 Cir., 116 F.2d 465.