Case Name: GREAT AMERICAN INDEMNITY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1954-03-24
Citations: 211 F.2d 407
Docket Number: No. 110, Docket 22795
Parties: GREAT AMERICAN INDEMNITY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 211
Pages: 407–407

Head Matter:
GREAT AMERICAN INDEMNITY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 110, Docket 22795.
United States Court of Appeals Second Circuit.
Argued March 4, 1954.
Decided March 24, 1954.
Shearman & Sterling & Wright, New York City, Paul R. Russell, New York City, of counsel, for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and David O. Walter, Sp. Assts. to Atty. Gen., Charles K. Rice, Tax Division, Department of Justice, Washington, D. C., for respondent.
Before CHASE, Chief Judge, and FRANK and HINCKS, Circuit Judges.

Opinion:
PER CURIAM.
Decision affirmed on the opinion below. 19 T.C. 229.