Case Name: KOPPERS UNITED COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1944-04-10
Citations: 141 F.2d 1023
Docket Number: No. 8542
Parties: KOPPERS UNITED COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, JONES, and GOODRICH, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 141
Pages: 1023–1023

Head Matter:
KOPPERS UNITED COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8542.
Circuit Court of Appeals, Third Circuit.
Argued April 3, 1944.
Decided April 10, 1944.
John E. McClure, of Washington, D. C. (O. H. Chmillon, Edward L. Updike, Maude Ellen White, and Miller & Chevalier, all of Washington, D. C., on the brief), for petitioner.
Joseph M. Jones, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., on the brief), for respondent.
Before BIGGS, JONES, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court of the United States is affirmed.