BLACK MOTOR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8743.

125 F.2d 977 (1942)

BLACK MOTOR CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

As Amended on Denial of Rehearing April 6, 1942.


Attorney(s) appearing for the Case

Helen Goodner, of Washington, D. C. (George E. H. Goodner, Helen Goodner, and Scott P. Crampton, all of Washington, D. C., on the brief), for petitioner.

Samuel H. Levy, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SIMONS, HAMILTON and MARTIN, Circuit Judges.


HAMILTON, Circuit Judge.

This is a proceeding by petitioner, Black Motor Company, Inc., to review a Board of Tax Appeals decision, redetermining petitioner's income, excess profits and undistributed profits taxes for the taxable year ending December 31, 1936.

Petitioner is a Kentucky corporation with its principal place of business at Harlan, Kentucky, and sells automobiles at retail. It duly filed its income, excess profits and undistributed profits tax return...

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