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SEMAGRAPH CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5396.

152 F.2d 62 (1945)

SEMAGRAPH CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

December 4, 1945.

Attorney(s) appearing for the Case

Frank A. McCleneghan, of Charlotte, N. C., for petitioner.

Meyer Rothwacks, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss and Helen Goodner, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and BARKSDALE, District Judge.

SOPER, Circuit Judge.

The Semagraph Company petitions for a review of a decision of the Tax Court which approved the determination of income tax deficiencies against the corporation for the taxable years ended March 31, 1939 and March 31, 1940 in the respective amounts of $3,683.65 and $8,919.98. The determination was based on the ground that the corporation was availed of during these years, for the purpose of preventing...

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