Advertisers Exchange, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit February 18, 1957

Advertisers Exchange, Inc. v. Commissioner of Internal Revenue, 240 F.2d 958 (2d Cir. 1957)

50 A.F.T.R. (P-H) 1430; 1957 U.S. App. LEXIS 4290

Opinion

240 F.2d 958

57-1 USTC P 9414

ADVERTISERS EXCHANGE, Inc., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 136, Docket 24177.

United States Court of Appeals Second Circuit.

Argued Jan. 21, 1957.
Decided Feb. 18, 1957.

Edward First, of Guggenheimer & Untermyer, New York City (Marvin Ross, of Guggenheimer & Untermyer, New York City, and Allen G. Gartner, Washington, D.C., on the brief), for petitioner.

L. W. Post, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before CLARK, Chief Judge, and LUMBARD and WATERMAN, Circuit Judges.

PER CURIAM.

Affirmed on the decision of Judge Van Fossan, 25 T.C. 1086.

Reference

Status: Published