CLAREMONT WASTE MFG. CO. v. COMMISSIONER OF INT. REV.

No. 5130.

238 F.2d 741 (1956)

CLAREMONT WASTE MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided November 16, 1956.


Attorney(s) appearing for the Case

Robert Ash, Washington, D. C., with whom Norbert J. Heubusch, Washington, D. C., was on the brief, for petitioner.

Harry Marselli, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., were on the brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.


MAGRUDER, Chief Judge.

We have for review on this petition a decision of the Tax Court of the United States entered December 20, 1955, finding that there is an overpayment of petitioner's excess profits tax in the amount of $1887.99 for the taxable year 1941, attributable to the granting in part of an application for abnormality relief under § 722 of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. Excess Profits Taxes, § 722. The Tax Court thus...

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