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STANTON BREWERY v. COMMISSIONER OF INTERNAL REVENUE

No. 271, Docket 21287.

176 F.2d 573 (1949)

STANTON BREWERY, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided July 25, 1949.

Attorney(s) appearing for the Case

Elden McFarland, of New York City (G. A. Donohue, of New York City, on the brief), for petitioner.

Melva M. Graney, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., of Washington, D. C., on the brief), for respondent.

Before L. HAND, Chief Judge, and CLARK and FRANK, Circuit Judges.

CLARK, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency in petitioner's excess profits tax for 1942, which, as adjusted, was approved in a decision reviewed by the entire Tax Court, 11 T.C. 310, on the facts as stipulated. This petition for review raises the single issue whether or not, after a merger, the resulting corporation is entitled, in determining its adjusted excess profits net income, to carry over...

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