178 F.2d 405
FRANCIS METAL DOOR & WINDOW CORPORATION, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 47.
Docket 21318.
United States Court of Appeals Second Circuit.
Argued December 14, 1949.
Decided December 29, 1949.
From a decision of the Tax Court determining deficiencies in corporate income, declared value excess profits, and excess profits taxes for the taxable year 1942, the appellant, Francis Metal Door and Window Corporation, appeals.
William MacFarlane, Rochester, N. Y. (Francis A. O’Brien, Rochester, N. Y., of counsel), for appellant, Francis Metal Door & Window Corp.
Theron Lamar Caudle and C. Oliphant, Assistant Attorneys General, Ellis N. Slack and S. Dee Hanson, Special Assistants to the Attorney General (S. Dee Hanson, Washington, D. C., of counsel), for respondent, Commissioner of Internal Revenue.
Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.
PER CURIAM.
Affirmed on the opinion of the Tax Court. (Memo decision entered October 18, 1948.)