Hatfried, Inc. v. Commissioner of Internal Rev.

162 F.2d 628 (1947)

HATFRIED, Inc., et al.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 9180.

Circuit Court of Appeals, Third Circuit.

Argued November 21, 1946.

Decided June 11, 1947.

Abraham L. Shapiro, of Philadelphia, Pa., and Louis Stein, of Union City, N. J. (Shapiro & Shapiro, of Philadelphia, Pa., on the brief), for petitioners.

Irving I. Axelrod, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., A. F. Prescott, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before GOODRICH and KALODNER, Circuit Judges, and MADDEN, District Judge.

KALODNER, Circuit Judge.

This appeal is taken…