Corporations

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WIRE WHEEL CORPORATION OF AMERICA, Respondent

46 F.2d 1013·United States Court of Appeals for the Second Circuit·1931

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Opinion

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WIRE WHEEL CORPORATION OF AMERICA, Respondent. No. 75. Circuit Court of Appeals, Second Circuit. Jan. 5, 1931. G. A. Youngquist, Asst. Atty. Gen., and Andrew D. Sharpe and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin-II. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner. Hugh Satterloe and I. Herman Sher, both of New York City, and Albert S. Lisenby, of Washington, D. C. (Weill, Wolff & Satterlee, of New York City, of counsel), for respondent. Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges. [MAJORITY — PER CURIAM.] PER CURIAM. Decision affirmed.