STANDARD BRASS & MANUFACTURING COMPANY v. COMMISSIONER OF INTERNAL REVENUE

• Decision Date: 24 January 1955
• Docket Number: No. 14884.,14884.
• Citation: 218 F.2d 352
• Parties: STANDARD BRASS & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
• Court: U.S. Court of Appeals — Fifth Circuit

218 F.2d 352 (1955)

STANDARD BRASS & MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 14884.

United States Court of Appeals, Fifth Circuit.

January 24, 1955.

Peter B. Wells, Jr., Beaumont, for petitioner.

Karl Schmeidler, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Bureau of Internal Revenue, Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, Robert N. Anderson, Sp. Asst. to Atty. Gen., Morton K. Rothschild, Sp. Asst. to Atty. Gen., for respondent.

Before HOLMES, RIVES and TUTTLE, Circuit Judges.

PER CURIAM.

We find ourselves in agreement with the opinion of the Tax Court reported in 20 T.C. 371, and its decision is therefore,

Affirmed.