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JOY MANUFACTURING CO. v. COMMISSIONER OF INT. REV.

No. 11696.

230 F.2d 740 (1956)

JOY MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided February 29, 1956.

Attorney(s) appearing for the Case

Harold R. Schmidt, Pittsburgh, Pa. (Don Rose, Rose, Rose & Houston, Pittsburgh, Pa., on the brief), for petitioner.

David O. Walter, Washington, D. C., (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and KALODNER and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

In determining a deficiency in the 1949 income tax of Joy Manufacturing Company, the Commissioner of Internal Revenue ruled that a disputed item of $120,277 constituted income accrued to the taxpayer during the taxable year for certain engineering services. The Tax Court sustained that ruling and the taxpayer has asked us to review the decision.

There is no serious disagreement about the essential facts as found by the Tax Court. Joy...

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