D. P. Harris Hardware & Manufacturing Co. v. Commissioner
71 F.2d 1004 | 2d Cir. | 1934
Affirmed on the authority of Spring City Foundry Co. v. Commissioner, 54 S. Ct. 644, 78 L. Ed. 1200, decided April 30, 1934, and American Cigar Co. v. Commissioner (C. C. A.) 66 F.(2d) 425.