Francis Metal Door & Window Corporation v. Commissioner of Internal Revenue

Second Circuit

Francis Metal Door & Window Corporation v. Commissioner of Internal Revenue

178 F.2d 405

CourtCourt of Appeals for the Second Circuit

DecidedDecember 29, 1949

Docket21318_1

StatusPublished

This text of 178 F.2d 405 (Francis Metal Door & Window Corporation v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Francis Metal Door & Window Corporation v. Commissioner of Internal Revenue, 178 F.2d 405 (2d Cir. 1949).

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178 F.2d 405

50-1 USTC P 9124

FRANCIS METAL DOOR & WINDOW CORPORATION, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 47, Docket 21318.

United States Court of Appeals
Second Circuit.

Argues 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.

PER CURIAM.

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

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178 F.2d 405

50-1 USTC P 9124

FRANCIS METAL DOOR & WINDOW CORPORATION, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 47, Docket 21318.

United States Court of Appeals
Second Circuit.

Argues 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.

PER CURIAM.

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

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178 F.2d 405, Counsel Stack Legal Research, https://law.counselstack.com/opinion/francis-metal-door-window-corporation-v-commissioner-of-internal-revenue-ca2-1949.