HART-BARTLETT-STURTEVANT G. CO. v. COMMISSIONER OF I. R.

No. 14059.

182 F.2d 153 (1950)

HART-BARTLETT-STURTEVANT GRAIN CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

May 5, 1950.


Attorney(s) appearing for the Case

John H. McEvers, Kansas City, Mo. (Reece A. Gardner, G. Lee Burns, and Stinson, Mag, Thompson, McEvers & Fizzell, Kansas City, Mo. were with him on the brief), for petitioner.

Sumner M. Redstone, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack and Lee A. Jackson, Special Assistants to the Attorney General, were with him on the brief), for respondent.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.


WOODROUGH, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court sustaining the Commissioner in his determination of deficiencies in petitioner's declared value excess profits tax liability in the amount of $1,890.64 and in its excess profits tax in the amount of $77,766.00, both for the taxable year 1946. Petitioner sought redetermination by the Tax Court of the asserted deficiencies for the year in question on the ground that the Commissioner had...

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