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ALUMINUM AND METAL SERVICE, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 15331.

358 F.2d 138 (1966)

ALUMINUM AND METAL SERVICE, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

March 24, 1966.

Attorney(s) appearing for the Case

Howard R. Slater, Phillip S. Makin, Chicago, Ill., for petitioner.

Richard M. Roberts, Acting Asst. Atty. Gen., Tax Division, Robert I. Waxman, Atty., U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Harold C. Wilkenfeld, Attys., Dept. of Justice, Washington, D. C., on the brief for respondent.

Before HASTINGS, Chief Judge, and CASTLE and SWYGERT, Circuit Judges.

PER CURIAM.

We have before us the petition of Aluminum and Metal Service, Inc. (taxpayer) for a review of a decision of the Tax Court of the United States. This decision was filed May 13, 1965 in the case of Aluminum and Metal Service, Inc. v. Commissioner of Internal Revenue, Docket No. 1956-63. T.C. Memo. 1965-129. The memorandum findings of fact and opinion were entered by Judge Graydon G. Withey for the Tax Court and can be...

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