Majority
p. 586No. 794. Perkins, Trading as Perkins Battery Co., v. Pennsylvania. January 5, 1942.
Mr. Samuel Kagle for
The motion to affirm is granted and the judgment is affirmed. § 1606 (a) of the Internal Revenue Code as amended, 53 Stat. 1391 ; Kentucky Whip & Collar Co. v. Illinois Central Railroad Co., 299 U. S. 334 .
p. 587
appellant. Mr. Claude T. Reno, Attorney General of Pennsylvania, for appellee.