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GENESEE VALLEY GAS CO. v. COMMISSIONER OF INT. REV.

No. 10142.

180 F.2d 41 (1950)

GENESEE VALLEY GAS CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia Circuit.

Decided January 30, 1950.

Attorney(s) appearing for the Case

Mr. John J. Geraghty, New York City, of the Bar of the Court of Appeals of New York, pro hac vice, by special leave of court, with whom Mr. Frederic B. Warder, Washington, D. C., was on the brief, for petitioner. Mr. Louis H. Mann, Washington, D. C., also entered an appearance for petitioner.

Mr. L. W. Post, Special Assistant to the Attorney General, with whom Messrs. Ellis N. Slack and A. F. Prescott, Special Assistants to the Attorney General, were on the brief, for respondent. Messrs. Lee A. Jackson, Special Assistant to the Attorney General, and Charles Oliphant, Chief Counsel, and John M. Morawski, Special Attorney, both of the Bureau of Internal Revenue, Washington, D. C., also entered appearances for respondent.

Before WILBUR K. MILLER, PROCTOR, and FAHY, Circuit Judges.

FAHY, Circuit Judge.

This is a petition for review of a decision of the Tax Court pursuant to 26 U.S.C. § 1141(a), 26 U.S.C.A. § 1141(a). The ultimate question is whether we should sustain the decision of the Tax Court which held that the petitioning taxpayer was properly assessed the statutory penalty for failure to file personal holding company tax returns for the years 1941 and 1942.

The material facts are as follows: Taxpayer is a New York corporation...

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