Kay Manufacturing Company v. Commissioner of Internal Revenue, 53 F.2d 1083 (2d Cir. 1931)

Annotate this Case
US Court of Appeals for the Second Circuit - 53 F.2d 1083 (2d Cir. 1931)
November 2, 1931

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.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.