Opinion
No. 190, Docket 21215.
April 4, 1949.
Appeal from Decision of the Tax Court of the United States.
Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Edward J.P. Zimmerman, Sp. Asst. to Atty. Gen., for the Commissioner of Internal Revenue Petitioner.
Winthrop, Stimson, Putman Roberts, of New York City (Eduardo Andrade and Edward S. Hand, both of New York City, of counsel) for respondent Mundet Cork Corporation.
Before AUGUSTUS N. HAND, CHASE, and CLARK, Circuit Judges.
Affirmed on decision of the Third Circuit in Anthony P. Miller, Inc., v. Commissioner, 164 F.2d 268, certiorari denied 333 U.S. 861, 68 S.Ct. 741, and of the Sixth Circuit in Celina Manufacturing Co. v. Commissioner, 142 F.2d 449, and Musselman Hub-Brake Company v. Commissioner, 139 F.2d 65.