COMMISSIONER OF INTERNAL REV. v. S. FRIEDER & SONS CO.

No. 11625.

228 F.2d 478 (1955)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The S. FRIEDER & SONS COMPANY, Respondent.

United States Court of Appeals Third Circuit.

Filed December 28, 1955.


Attorney(s) appearing for the Case

Harry Marselli, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Special Assts. to the Atty. Gen. on the brief), for petitioner.

Samuel H. Levy, Philadelphia, Pa., Wolf, Block, Schorr & Solis-Cohen, Philadelphia, Pa. (Bernard Wolfman, Philadelphia, Pa., on the brief), for respondent.

Before GOODRICH, STALEY and HASTIE, Circuit Judges.


HASTIE, Circuit Judge.

This litigation originated in the Tax Court as a proceeding, under Section 732 of the Internal Revenue Code of 1939, initiated by the taxpayer for a redetermination of its excess profits tax liability for 1944 in order to obtain "abnormality" relief under Section 722, 26 U.S. C.A. §§ 722, 732. The Commissioner now is asking that we review an order entered in that proceeding granting a motion to strike from his answer to the taxpayer...

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