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FAIRMONT ALUMINUM CO. v. COMMISSIONER OF INT. REV.

No. 6946.

222 F.2d 622 (1955)

FAIRMONT ALUMINUM COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided May 18, 1955.

Attorney(s) appearing for the Case

Earl Q. Kullman, New York City (Kirlin, Campbell & Keating, New York City, on brief), for petitioner.

Melva M. Graney, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to the Atty. Gen., on brief), for respondent.

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

PARKER, Chief Judge.

This is an appeal from the Tax Court of the United States involving a deficiency in excess profits taxes for the year 1945. 22 T.C. 1377. The question in the case is based upon the contention of taxpayer that its equity invested capital was not less than $1,500,000 instead of $550,000, the amount allowed. Precisely the same question was raised by taxpayer before the Tax Court with respect to the computation of its...

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