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U.S. Court of Appeals for the Second Circuit, 1948

Universal Atlas Cement Company v. COMMISSIONER OF INTERNAL REVENUE

Universal Atlas Cement Company v. COMMISSIONER OF INTERNAL REVENUE
U.S. Court of Appeals for the Second Circuit · Decided December 17, 1948 · L. Hand, Chief Judge, and Chase and Frank, Circuit Judges
171 F.2d 294 (Federal Reporter, Second Series)

Universal Atlas Cement Company v. COMMISSIONER OF INTERNAL REVENUE

Opinion

171 F.2d 294 (1948)

UNIVERSAL ATLAS CEMENT COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 43, Docket 20983.

United States Court of Appeals Second Circuit.

December 17, 1948.

A. Chauncey Newlin, Richard H. Appert, Ryder Henry, II, and William L. Hearne, all of New York City (White & Case, of New York City, of counsel), for petitioner.

Morton K. Rothschild, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, Chief Judge, and CHASE and FRANK, Circuit Judges.

PER CURIAM.

The order is affirmed upon the authority of Commissioner v. Longhorn Portland Cement Company, 5 Cir., 148 F.2d 276.

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

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