AUERBACH SHOE COMPANY v. COMMISSIONER OF INT. REV.

No. 4837.

216 F.2d 693 (1954)

AUERBACH SHOE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

November 12, 1954


Attorney(s) appearing for the Case

Harry Bergson, Boston, Mass., for petitioner.

Dudley J. Godfrey, Jr., Sp. Asst. to Atty. Gen., with whom H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Asst. to Atty. Gen., were on brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


WOODBURY, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States affirming an assessment by the Commissioner of Internal Revenue of 50% fraud penalties computed on deficiencies in the petitioner-taxpayer's excess profits taxes for its fiscal years ending October 31, 1944, and October 31, 1945, and on a deficiency in its disclosed value excess profits tax for the later year. The stipulated facts as found by the Tax Court can...

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