Case Name: OSWALD & HESS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1942-10-16
Citations: 130 F.2d 904
Docket Number: No. 8033
Parties: OSWALD & HESS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 130
Pages: 904–904

Head Matter:
OSWALD & HESS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8033.
Circuit Court of Appeals, Third Circuit.
Argued Oct. 6, 1942.
Decided Oct. 16, 1942.
Eli E. Reich, of Pittsburgh, Pa. (Frank C. Miller, of Pittsburgh, on the brief), for petitioner.
S. Dee Hanson, Sp. Asst, .to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., on the'brief), for respondent.
Before BIGGS, MARIS, and JONES, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Board of Tax Appeals is affirmed.