AMEREX HOLDING v. COMMR. OF INTERNAL REVENUE, 117 F.2d 1009 (2nd Cir. 1941)

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AMEREX HOLDING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 23.Circuit Court of Appeals, Second Circuit.
March 3, 1941.

On Petition to Review the Decision of the United States Board of Tax Appeals.

Joseph B. Lynch, of New York City (David H. Houghtaling, of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Warren F. Wattles, Sp. Assts. to the Atty. Gen., for respondent.

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

PER CURIAM.

Although the tax involved is large, this appeal raises only disputed questions of fact as to which the Board’s findings are amply supported by the record. Decision affirmed.