Case Name: SOUTH AMERICAN GOLD & PLATINUM COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1948-05-24
Citations: 168 F.2d 71
Docket Number: No. 187, Docket 20859
Parties: SOUTH AMERICAN GOLD & PLATINUM COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 168
Pages: 71–71

Head Matter:
SOUTH AMERICAN GOLD & PLATINUM COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 187, Docket 20859.
Circuit Court of Appeals, Second Circuit.
May 24, 1948.
Edgar J. Goodrich, Edward First, and Lipman Redman, all of Washington, D. C., for South American Gold & Platinum Company, petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.
Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on opinion of the Tax Court, 8 T.C. 1297.