Case Name: APOLLO STEEL CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1930-06-16
Citations: 41 F.2d 986
Docket Number: No. 4155
Parties: APOLLO STEEL CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 41
Pages: 986–986

Head Matter:
APOLLO STEEL CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 4155.
Circuit Court of Appeals, Third Circuit.
June 16, 1930.
Paul Armitage, of New York City, for petitioner.
G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John V. Groner, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. N. Shaw, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel)', for respondent. '
Before BUFFINGTON and WOOLLEY, Circuit Judges, and SCHOONMAKER, District Judge.

Opinion:
PER CURIAM.
This ease is affirmed on the case of Cramer and King Company v. Commissioner of Internal Revenue, 41 F.(2d) 24, and the question of abnormality was for the Commissioner, not this court, to determine.