Houbigant v. Commissioner of Internal Revenue

Full title: HOUBIGANT, Incorporated, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: Circuit Court of Appeals, Second Circuit

Date published: Jan 17, 1936

80 F.2d 1012 (2d Cir. 1936)

Opinion

No. 102.

January 17, 1936.

Appeal from the Board of Tax Appeals.

Allen G. Gartner, of Washington, D.C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.

Murray, Hollaman Lockwood, of New York City (R.D. Murray and Edward H. Lockwood, both of New York City, of counsel), for Doshi Trading Co., Limited, amicus curiæ.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

PER CURIAM.

Decision affirmed.