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ACF-BRILL MOTORS CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10321.

189 F.2d 704 (1951)

ACF-BRILL MOTORS CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided June 7, 1951.

Rehearing Denied July 11, 1951.

Attorney(s) appearing for the Case

John E. Hughes, Chicago, Ill. (Theodore L. Harrison, Glen W. Watkins, New York City, John W. Hughes, Harold R. Burnstein, Chicago, Ill., Raymond S. Pruitt, Chicago, Ill., on the brief), for petitioner.

Hilbert P. Zarky, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, Chief Judge, and MARIS and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

The petitioner, ACF-Brill Motors Company, which is the successor by merger of American Car and Foundry Motors Company, seeks the review of a decision of the Tax Court upholding a deficiency in excess profits tax asserted against its predecessor American Car and Foundry Motors Company, which we shall call the taxpayer, for the year 1943. The deficiency was based upon a reduction in the equity invested capital of the taxpayer which the Commissioner...

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