GABRIEL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 11174.

186 F.2d 786 (1951)

GABRIEL CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Sixth Circuit.

February 6, 1951.


Attorney(s) appearing for the Case

I. W. Sharp, Cleveland, Ohio (I. W. Sharp, L. H. Davis and R. G. Hengst, all of Cleveland, Ohio, on the brief; Hauxhurst, Inglis, Sharp & Cull, Cleveland, Ohio, of counsel), for petitioner.

Robert M. Weston, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack and Harry Baum, all of Washington, D. C., on the brief), for respondent.

Before MARTIN, McALLISTER and MILLER, Circuit Judges.


MARTIN, Circuit Judge.

The Gabriel Company, an Ohio corporation, petitions for a review by this court of a decision of the United States Tax Court determining a deficiency in petitioner's excess profits tax for 1944 in the amount of $81,343.40. 13 T.C. 559, decided January 18, 1950.

The Tax Court filed succinct and accurate findings of fact based largely on a stipulation by the parties. In addition to the stipulated facts, petitioner...

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