COMMISSION OF INT. REV. v. Air Reduction Co.

130 F.2d 145 (1942)

COMMISSIONER OF INTERNAL REVENUE

v.

AIR REDUCTION CO., Inc.

No. 277.

Circuit Court of Appeals, Second Circuit.

July 16, 1942.

Writ of Certiorari Denied November 16, 1942.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for petitioner.

Harry W. Forbes, of New York City (Shearman & Sterling, of New York City, of counsel), for respondent.

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

Writ of Certiorari Denied November 16, 1942. See ___ U.S. ___, 63 S.Ct. 201, 87 L.Ed. ___.

CHASE, Circuit Judge.

The taxpayer is a New York…