Case Name: J. & J. ROGERS COMPANY, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-01-06
Citations: 80 F.2d 1014
Docket Number: No. 25
Parties: J. & J. ROGERS COMPANY, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1014–1014

Head Matter:
J. & J. ROGERS COMPANY, Appellant, v. Guy T. HELVERING, Commissioner of Internal Revenue, Appellee.
No. 25.
Circuit Court of Appeals, Second Circuit.
Jan. 6, 1936.
H. H. Shinnick, of Washington, D. C., for appellant.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Átty.'Gen., for appellee.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, ‘Circuit Judges.

Opinion:
PER CURIAM.
Order affirmed on the authority of Fullilove v. United States, 71 F.(2d) 852 (C.C.A.5), and Baltimore & O. R. Co. v. Commissioner, 78 F.(2d) 460 (C.C.A.4).