Case Name: CELINA MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1944-02-15
Citations: 142 F.2d 449
Docket Number: No. 9502
Parties: CELINA MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 142
Pages: 449–449

Head Matter:
CELINA MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9502.
Circuit Court of Appeals, Sixth Circuit.
Feb. 15, 1944.
Robert D. TouVelle, of Columbus, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, R. H. Transue, Helen R. Car-loss and Newton K. Fox, all of Washington, D. C., for respondent.
Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.

Opinion:
PER CURIAM.
This cause came on to be heard on the transcript of record of the Tax Court of the United States and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court that the order of the said Tax Court, 47 B.T.A. 967, be and the same is hereby reversed and the case remanded for further proceedings consistent with the opinion of this court in the case of The Musselman Hub-Brake Co. v. Commissioner of Internal Revenue, 6 Cir., 139 F.2d 65.