U.S. Court of Appeals for the Second Circuit, 1931

Kay Manufacturing Company v. Commissioner of Internal Revenue

Kay Manufacturing Company v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided November 2, 1931 · Manton, Augustus N. Hand, and Chase, Circuit Judges
53 F.2d 1083; 10 A.F.T.R. (P-H) 763; 1931 U.S. App. LEXIS 2837 (Federal Reporter, Second Series)

Kay Manufacturing Company v. Commissioner of Internal Revenue

Opinion

53 F.2d 1083 (1931)

KAY MANUFACTURING COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 20.

Circuit Court of Appeals, Second Circuit.

November 2, 1931.

Benjamin Mahler, of New York City, for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Eugene Harpole and Edwin M. Niess, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

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

PER CURIAM.

Decision affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.