Universal Atlas Cement Company v. COMMISSIONER OF INTERNAL REVENUE

171 F.2d 294
CourtCourt of Appeals for the Second Circuit
DecidedDecember 17, 1948
Docket43, Docket 20983
StatusPublished

This text of 171 F.2d 294 (Universal Atlas Cement Company 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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Universal Atlas Cement Company v. COMMISSIONER OF INTERNAL REVENUE, 171 F.2d 294 (2d Cir. 1948).

Opinion

171 F.2d 294 (1948)

UNIVERSAL ATLAS CEMENT COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 43, Docket 20983.

United States Court of Appeals Second Circuit.

December 17, 1948.

A. Chauncey Newlin, Richard H. Appert, Ryder Henry, II, and William L. Hearne, all of New York City (White & Case, of New York City, of counsel), for petitioner.

Morton K. Rothschild, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, Chief Judge, and CHASE and FRANK, Circuit Judges.

PER CURIAM.

The order is affirmed upon the authority of Commissioner v. Longhorn Portland Cement Company, 5 Cir., 148 F.2d 276.

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