COMMISSIONER OF INT. REV. v. ARUNDEL-BROOKS CONCRETE CORP.

No. 5413.

152 F.2d 225 (1945)

COMMISSIONER OF INTERNAL REVENUE v. ARUNDEL-BROOKS CONCRETE CORPORATION.

Circuit Court of Appeals, Fourth Circuit.

December 10, 1945.


Attorney(s) appearing for the Case

John F. Costelloe, Sp. Asst. to Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

William S. Hammers, of Washington, D. C., for respondent.

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


SOPER, Circuit Judge.

The point at issue is whether we should regard the decision of this court in Arundel-Brooks Concrete Corp. v. Commissioner, 129 F.2d 762, as res judicata since it involved the same question between the same parties as are now before us, or should be governed by the contrary subsequent decision on the same question of law by the Supreme Court in Detroit Edison Co. v. Commissioner, 319 U.S. 98

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