Case Name: ADVERTISERS EXCHANGE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1957-02-18
Citations: 240 F.2d 958
Docket Number: No. 136, Docket 24177
Parties: ADVERTISERS EXCHANGE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 240
Pages: 958–959

Head Matter:
ADVERTISERS EXCHANGE, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 136, Docket 24177.
United States Court of Appeals Second Circuit.
Argued Jan. 21, 1957.
Decided Feb. 18, 1957.
Edward First, of Guggenheimer & Untermyer, New York City (Marvin Ross, of Guggenheimer & Untermyer, New York City, and Allen G. Gartner, Washington, D. C., on the brief), for petitioner.
L. W. Post, Atty., Dept, of Justice, Washington, D. C. (Charles K. Rice, Asst.
Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attys., Dept, of Justice, Washington, D. C., on the brief), for respondent.
Before CLARK, Chief Judge, and LUMBARD and WATERMAN, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the decision of Judge Van Fossan, 25 T.C. 1086.