Great American Indemnity Company, Petitioner, v. Commissioner of Internal Revenue, Respondent, 211 F.2d 407 (2d Cir. 1954)

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US Court of Appeals for the Second Circuit - 211 F.2d 407 (2d Cir. 1954) Argued March 4, 1954
Decided March 24, 1954

Petition to review a decision of the Tax Court; Murdock, Judge. Affirmed.

Shearman & Sterling & Wright, New York City, Paul R. Russell, New York City, of counsel, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and David O. Walter, Sp. Assts. to Atty. Gen., Charles K. Rice, Tax Division, Department of Justice, Washington, D. C., for respondent.

Before CHASE, Chief Judge, and FRANK and HINCKS, Circuit Judges.

PER CURIAM.


Decision affirmed on the opinion below. 19 T.C. 229.