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FAIRMONT ALUMINUM CO. v. COMMISSIONER OF INT. REV.

No. 5943.

180 F.2d 832 (1950)

FAIRMONT ALUMINUM CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided March 8, 1950.

Attorney(s) appearing for the Case

Earl Q. Kullman, New York City, (Kirlin, Campbell, Hickox & Keating, New York City, on the brief), for petitioner.

Virginia H. Adams, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General; Ellis N. Slack and Helen Goodner, Special Assistants to the Attorney General, on the brief), for respondent.

Before PARKER, Chief Judge and SOPER and DOBIE, Circuit Judges.

PARKER, Chief Judge.

This is a petition by the Fairmont Aluminum Company to review a decision of the Tax Court of the United States; and the only material question presented relates to the affirmance of a deficiency assessment of corporate excess profits taxes for the year 1944. Taxpayer had included in the equity invested capital reported in its return an item of $950,000; and the exclusion of this item resulted in the deficiency...

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