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UPTEGROVE LUMBER CO. v. COMMISSIONER OF INTERNAL REV.

No. 10933.

204 F.2d 570 (1953)

UPTEGROVE LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided June 29, 1953.

Attorney(s) appearing for the Case

Alvin D. Lurie, New York City (Jacob Rabkin and Mark H. Johnson, New York City, on the brief), for appellant.

Robert B. Ross, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Sp. Assts. to the Atty. Gen., on the brief), for appellee.

Before KALODNER, STALEY, and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

The Commissioner of Internal Revenue assessed a deficiency in the taxpayer's 1944 income and excess profits tax more than three years but less than five after taxpayer had filed its 1944 return. This delay has necessitated a determination whether the normal three-year statute of limitations, Section 275(a) of the Internal Revenue Code, 26 U.S.C. § 275(a), or the longer five-year period made applicable to certain deficiency claims by Section...

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