COMMISSIONER OF INTERNAL REVENUE v. ERIE FORGE CO.

No. 9177.

167 F.2d 71 (1948)

COMMISSIONER OF INTERNAL REVENUE v. ERIE FORGE CO.

Circuit Court of Appeals, Third Circuit.

Decided March 9, 1948.

Rehearing Denied April 5, 1948.


Attorney(s) appearing for the Case

Harry Marselli, of Washington, D. C. (Douglas W. McGregor, Asst. Atty. Gen. and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for appellant.

W. Pitt Gifford, of Erie, Pa. (Gifford, Graham, MacDonald & Illig, of Erie, Pa., on the brief), for appellee.

Before GOODRICH and McLAUGHLIN, Circuit Judges, and MURPHY, District Judge.


MURPHY, District Judge.

The Commissioner asks reversal of the decision of the Tax Court1 and remand with directions to allow an amendment to his answer to claim an increased deficiency as to penalties.

The Commissioner determined a deficiency in excess profits liability for the fiscal years 1935 to 1940 inclusive on Navy contracts and sub-contracts under Section 3 of the Vinson Act,2 and additions for...

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