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COMMISSIONER OF INT. REV. v. PITTSBURGH & WEIRTON B. CO.

No. 6914.

219 F.2d 259 (1955)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PITTSBURGH & WEIRTON BUS COMPANY, Respondent.

United States Court of Appeals, Fourth Circuit.

Decided February 9, 1955.

Attorney(s) appearing for the Case

Harry Marselli, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on brief), for petitioner.

Robert P. Smith and Joseph W. Kiernan, Washington, D. C. (D. A. Baker and Smith, Ristig & Smith, Washington, D. C., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

There is no dispute as to the facts of this case insofar as the question before us is concerned.

For the year 1944, the taxpayer, Pittsburgh and Weirton Bus Company, had filed a corporation excess profits tax return in which it reported an excess profits tax liability of $90,939.14, and in which, claiming the benefit of Sections 722 and 710(a) (5), 26 U.S.C.A. §§ 710(a) (5), 722, it had deferred $30,009.92. As a result of certain...

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