Case Name: KEROTEST MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1942-12-08
Citations: 131 F.2d 863
Docket Number: Nos. 8153, 8154
Parties: KEROTEST MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 131
Pages: 863–864

Head Matter:
KEROTEST MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 8153, 8154.
Circuit Court of Appeals, Third Circuit.
Argued Dec. 8, 1942.
Decided Dec. 8, 1942.
Samuel Kaufman, of Pittsburgh, Pa. (S. Leo Ruslander, and Julian H. Rus-lander, both of Pittsburgh, Pa., on the brief), for petitioner.
Carolyn E. Egger, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch,. and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before MARIS, JONES, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals is affirmed for the reasons satisfactorily and sufficiently set forth in its memorandum opinion.