Case Name: COLLIER ADVERTISING SERVICE, Inc., Formerly Artemas Ward, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; UNITED BROKERAGE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-03-16
Citations: 82 F.2d 1004
Docket Number: Nos. 162, 163
Parties: COLLIER ADVERTISING SERVICE, Inc., Formerly Artemas Ward, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. UNITED BROKERAGE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 82
Pages: 1004–1004

Head Matter:
COLLIER ADVERTISING SERVICE, Inc., Formerly Artemas Ward, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. UNITED BROKERAGE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 162, 163.
Circuit Court of Appeals, Second Circuit.
March 16, 1936.
Elden McFarland, of Washington, D. C. (Ellwood W. Kemp, Jr., of New York City, of counsel), for petitioners.
Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

Opinion:
PER CURIAM.
Decisions affirmed.