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STOW MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 248, Docket 21830.

190 F.2d 723 (1951)

STOW MFG. CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided July 17, 1951.

Attorney(s) appearing for the Case

Carbery O'Shea, New York City, George G. Coughlin, Binghamton, N. Y., Donovan, Leisure, Newton, Lumbard & Irvine, New York City, Harrison, Coughlin, Dermody & Ingalls, Binghamton, N. Y., of counsel, for petitioner.

Charles Oliphant, Theron L. Caudle, Washington, D. C., Irving I. Axelrad, Washington, D. C., Ellis N. Slack, Sp. Asst. to the Atty. Gen., for respondent.

Before SWAN, Chief Judge, and AUGUSTUS N. HAND and L. HAND, Circuit Judges.

L. HAND, Circuit Judge.

This appeal (petition to review) challenges the validity of the assessment of a deficiency in the taxpayer's excess profits tax for the year 1942. The taxpayer is a corporation which makes "flexible shafting," and which in 1942 had contracts with the United States Navy to supply it with that article. During the year 1943 it entered into "renegotiation" with the Navy under the Renegotiation Act1 for the repayment...

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