AKTIEBOLAGET SEPARATOR v. C.I.R., 128 F.2d 739 (2nd Cir. 1942)

AKTIEBOLAGET SEPARATOR, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 272.Circuit Court of Appeals, Second Circuit.
June 19, 1942.

Petition to review a decision of the United States Board of Tax Appeals redetermining a deficiency in income tax for the year 1936.

Harper Matthews, of New York City (Benjamin A. Matthews, Joseph B. Miller, and Arthur R. Gaetjens, all of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key and L.W. Post, Sp. Assts. to Atty. Gen., of counsel), for respondent.

Before SWAN, CHASE, and FRANK, Circuit Judges.

PER CURIAM.

Order affirmed on authority of Linen Thread Co. v. Commissioner, 2 Cir., May 15, 1942, 128 F.2d 166.