Case Name: FRANCIS METAL DOOR & WINDOW CORPORATION, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1949-12-29
Citations: 178 F.2d 405
Docket Number: No. 47, Docket 21318
Parties: FRANCIS METAL DOOR & WINDOW CORPORATION, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 178
Pages: 405–405

Head Matter:
FRANCIS METAL DOOR & WINDOW CORPORATION, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 47, Docket 21318.
United States Court of Appeals Second Circuit.
Argued Dec. 14, 1949.
Decided Dec. 29, 1949.
William MacFarlane, Rochester, N. Y. (Francis A. O’Brien, Rochester, N. Y., of counsel), for appellant, Francis Metal Door & Window Corp.
Theron Lamar Caudle and C. Oliphant, Assistant Attorneys General, Ellis N. Slack and S. Dee Hanson, Special Assistants to the Attorney General (S. Dee Hanson, Washington, D. C, of counsel), for respondent, Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on the opinion of the Tax Court. (Memo decision entered October 18, 1948.)