Case Name: D. P. HARRIS HARDWARE & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1934-06-04
Citations: 71 F.2d 1004
Docket Number: No. 17
Parties: D. P. HARRIS HARDWARE & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 71
Pages: 1004–1004

Head Matter:
D. P. HARRIS HARDWARE & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 17.
Circuit Court of Appeals, Second Circuit.
June 4, 1934.
Herman Goldman, of' New York City (Benjamin Wiener,-■ of • New York City, of ■counsel), for petitioner.
Frank J. Wideman, Asst. Atty.Gen., and Sewall Key and .Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C. C. A.) 66 F.(2d) 425.