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JERRY ROSSMAN CORPORATION v. COMMISSIONER OF INT. REV.

No. 105, Docket 21098.

175 F.2d 711 (1949)

JERRY ROSSMAN CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided July 5, 1949.

Attorney(s) appearing for the Case

Charles Korn, New York City (Marvin S. Machson, New York City, on the brief), for petitioner.

I. Henry Kutz, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to the Atty. Gen., for respondent.

Randolph E. Paul, Washington, D. C., filed a brief, as amicus, on behalf of Pacific Mills.

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

L. HAND, Chief Judge.

The petitioner appeals from an order of the Tax Court, in banc, seven judges dissenting, assessing a deficiency in its excess profits tax for the year 1943. Only one question is involved: whether the taxpayer was entitled to deduct a payment made to the United States during the year in question in circumstances to be stated. The taxpayer was a "converter" of "greige goods," which shrink or stretch in the process of dyeing to an extent not determinable...

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