Theodore Tiedemann Sons v. C.I.R

Full title: THEODORE TIEDEMANN SONS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jun 25, 1934

71 F.2d 1018 (2d Cir. 1934)

Opinion

No. 453.

June 25, 1934.

Appeal from the United States Board of Tax Appeals.

Petition for review of decision of the United States Board of Tax Appeals.

Haaren Barrett, of New York City, for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

Affirmed on the authority of Woolford Realty Co. v. Rose, 286 U.S. 319, 52 S. Ct. 568, 76 L. Ed. 1128, and Planters' Cotton Oil Co., Inc., v. Hopkins, 286 U.S. 332, 52 S. Ct. 509, 76 L. Ed. 1135; Uncasville Mfg. Co. v. Com'r, 55 F.2d 893 (C.C.A. 2); Helvering v. Post Sheldon Corp., 71 F.2d 930 (C.C.A. 2) decided June 18, 1934.