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COMMISSIONER v. SOUTH TEXAS CO.

No. 384.

333 U.S. 496 (1948)

COMMISSIONER OF INTERNAL REVENUE v. SOUTH TEXAS LUMBER CO.

Supreme Court of United States.

Decided March 29, 1948.

Attorney(s) appearing for the Case

Lee A. Jackson argued the cause for petitioner. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Arnold Raum and Carlton Fox.

Charles C. MacLean, Jr. argued the cause for respondent. With him on the brief were Arthur A. Ballantine and J. Arthur Platt.

MR. JUSTICE BLACK delivered the opinion of the Court.

This case raises a question as to respondent's liability for the taxable year 1943 under the Excess Profits Tax Act of 1940 as amended. 54 Stat. 975, 26 U.S.C. § 710, et seq. The law was passed to tax abnormally high profits due to large governmental expenditures about to be made from appropriations for national defense.1 The excess...

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