ENAMELED METALS CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4342.

42 F.2d 213 (1930)

ENAMELED METALS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

July 9, 1930.


Attorney(s) appearing for the Case

S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman, of Pittsburgh, Pa., and George R. Beneman, of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and John V. Groner and J. Louis Monarch, both of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John Mac C. Hudson, Sp. Atty., Bureau of Internal Revenue both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON and DAVIS, Circuit Judges, and JOHNSON, District Judge.


BUFFINGTON, Circuit Judge.

The first question involved in this petition for review from the United States Board of Tax Appeals, namely, alleged error in passing on the question of abnormality, is decided against the petitioner in the case of Cramer & King Company v. Commissioner of Internal Revenue (C. C. A.) 41 F.2d 24.

The second question involves the refusal of the Board to allow petitioner to amend its pleadings so...

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