Case Name: RUUD MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1949-02-25
Citations: 173 F.2d 222
Docket Number: No. 9702
Parties: RUUD MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 173
Pages: 222–222

Head Matter:
RUUD MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9702.
United States Court of Appeals Third Circuit.
Argued Feb. 21, 1949.
Decided Feb. 25, 1949.
Walter W. McVay, of Pittsburgh, Pa., for petitioner.
I. Henry Kutz, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before MARIS, GOODRICH, and WALLER, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court will be affirmed for the reasons stated in the opinion filed by Judge Murdock for the majority of the Tax Court on review, 10 T.C. 14.