BISHOP & BABCOCK MANUFACTURING CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 9221.

133 F.2d 199 (1942)

BISHOP & BABCOCK MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Sixth Circuit.

December 1, 1942.


Attorney(s) appearing for the Case

John T. Scott, Robert W. Wheeler, and M. B. & H. H. Johnson, all of Cleveland, Ohio, for petitioner.

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, Gerald L. Wallace, and Maryhelen Wigle, all of Washington, D. C., for respondent.

Before SIMONS, MARTIN, and McALLISTER, Circuit Judges.


PER CURIAM.

On October 16, 1942, we affirmed the decision of the Board of Tax Appeals, 131 F.2d 222 (now the "Tax Court of the United States"), in which a deficiency was determined against the petitioner for surtaxes on undistributed profits because not prohibited by a contract as the term is used in Sec. 26 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 835, as construed in Helvering v. Northwest Steel Rolling Mills,...

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