June 4, 1934
D. P. HARRIS HARDWARE & MANUFACTURING COMPANY, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Appeal from the United States Board of Tax Appeals.
Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C.C.A.) 66 F.2d 425.
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