Houbigant v. Commissioner of Internal Revenue, 80 F.2d 1012 (2d Cir. 1936)

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U.S. Court of Appeals for the Second Circuit - 80 F.2d 1012 (2d Cir. 1936)
January 17, 1936

80 F.2d 1012 (1936)

HOUBIGANT, Incorporated, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 102.

Circuit Court of Appeals, Second Circuit.

January 17, 1936.

Allen G. Gartner, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.

Murray, Hollaman & Lockwood, of New York City (R. D. Murray and Edward H. Lockwood, both of New York City, of counsel), for Doshi Trading Co., Limited, amicus curiƦ.

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

PER CURIAM.

Decision affirmed.

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