Kay Manufacturing Company v. Commissioner of Internal Revenue

53 F.2d 1083, 10 A.F.T.R. (P-H) 763, 1931 U.S. App. LEXIS 2837
Court of Appeals for the Second Circuit·Decided November 2, 1931·No. 20·Published

Opinion

53 F.2d 1083 (1931)

KAY MANUFACTURING COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 20.

Circuit Court of Appeals, Second Circuit.

November 2, 1931.

Benjamin Mahler, of New York City, for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Eugene Harpole and Edwin M. Niess, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

PER CURIAM.

Decision affirmed.

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Kay Manufacturing Company v. Commissioner of Internal Revenue, 53 F.2d 1083, 10 A.F.T.R. (P-H) 763, 1931 U.S. App. LEXIS 2837 (2d Cir. 1931).

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