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UNITED STATES v. ERIE FORGE CO.

No. 10409.

191 F.2d 627 (1951)

UNITED STATES v. ERIE FORGE CO.

United States Court of Appeals Third Circuit.

Decided September 28, 1951.

Attorney(s) appearing for the Case

Irving I. Axelrad, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to the Atty. Gen., Eward C. Boyle, Pittsburgh, Pa., on the brief), for petitioner.

W. Pitt Gifford, Erie, Pa. (Gifford, Graham, MacDonald & Illig, Erie, Pa., on the brief), for respondent.

Before GOODRICH and KALODNER, Circuit Judges, and MARSH, District Judge

KALODNER, Circuit Judge.

Is a delinquency penalty assessed by the Commissioner of Internal Revenue under Section 291 of the Internal Revenue Code1 because of taxpayer's failure to file excess-profits tax returns as required by the Vinson Act2 a "deficiency" under Section 271(a) of the Code,3 rendering applicable the provisions of Section...

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