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CENTRAL CUBA SUGAR CO. v. COMMISSIONER OF INT. REV.

No. 225, Docket 22272.

198 F.2d 214 (1952)

CENTRAL CUBA SUGAR CO. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. CENTRAL CUBA SUGAR CO.

United States Court of Appeals Second Circuit.

Decided July 7, 1952.

Writ of Certiorari Denied November 10, 1952.

Attorney(s) appearing for the Case

Robert A. Littleton, Washington, D. C. (Myles A. Walsh, New York City, on the brief), for Central Cuba Sugar Co., petitioner.

Hilbert P. Zarky, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Lee A. Jackson, Sp. Asst. to Atty. Gen., on the brief), for Commissioner, respondent.

Before AUGUSTUS N. HAND, CLARK and FRANK, Circuit Judges.

Writ of Certiorari Denied November 10, 1952. See 73 S.Ct. 167.

CLARK, Circuit Judge.

These are petitions by both the taxpayer Central Cuba Sugar Company and the Commissioner of Internal Revenue for a review of a decision of the Tax Court of the United States, 16 T.C. 882, sustaining in part only a determination by the Commissioner of a deficiency in the taxpayer's income and excess profits taxes for the fiscal years ending June...

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