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AMERICAN STAND. WATCH CO. v. COMMISSIONER OF INT. REV.

Nos. 103-105, Dockets 23574-23576.

229 F.2d 672 (1956)

AMERICAN STANDARD WATCH CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. AMERICAN STANDARD WATCH CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. AMERICAN STANDARD WATCH CASE CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 7, 1956.

Attorney(s) appearing for the Case

Bernard Weiss, New York City (Prew Savoy, Washington, D. C., of counsel), for petitioner.

H. Brian Holland, Ellis N. Slack and Grant W. Wiprud, Washington, D. C., for respondent.

Before CLARK, Chief Judge, and FRANK and LUMBARD, Circuit Judges.

FRANK, Circuit Judge.

Sec. 722(a) provides an equitable adjustment in the excess profits taxes of a corporate taxpayer which makes a showing of a designated kind of facts. There may be three steps in obtaining such relief: (1) under Sec. 722(d) the taxpayer must file a claim for refund within a designated period; (2) if the Commissioner disallows the claim, he must so notify the taxpayer; (3) within ninety days thereafter, the taxpayer must file a petition with the...

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