Commissioner v. Warren Tool Corp.

Sixth Circuit Court of Appeals

Decided Dec. 9, 1941.

Sixth Circuit Court of Appeals · decided 1941-12-09

2 counsel of record

Relies on Commissioner v. Strong Mfg. Co.

Opinion by (per_curiam) · Decided 1941-12-09

¶1Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John M. Morawski, and Edward First, all of Washington, D. C., for petitioner.

¶2R. T. Sawyer, Jr., of Cleveland, Ohio, for respondent.

¶3Before HAMILTON, MARTIN, and McALLISTER, Circuit Judges.

¶4 *398PER CURIAM.

¶5This cause was heard upon the transcript of the record, briefs and arguments of counsel, and on consideration whereof, it is ordered, adjudged and decreed that the order of the Board of Tax Appeals be and the same is affirmed in accordance with our opinion in Commissioner of Internal Revenue v. Strong Manufacturing Company, 124 F.2d 360, this day decided.