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ELECTRIC MATERIALS CO. v. COMMISSIONER OF INT. REV.

No. 12106.

242 F.2d 947 (1957)

The ELECTRIC MATERIALS COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 5, 1957.

Attorney(s) appearing for the Case

William F. Illig, Erie, Pa. (Gifford, Graham, MacDonald & Illig, Erie, Pa., on the brief), for petitioner.

C. Guy Tadlock, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MARIS and GOODRICH, Circuit Judges, and McILVAINE, District Judge.

GOODRICH, Circuit Judge.

This is an excess profits tax case arising under the "Korean" statute of 1950. The precise question involved is whether the taxpayer has met the burdens imposed upon it by Section 433(b) (10) (C), 26 U.S.C. Excess Profits Taxes, § 433(b) (10) (C). The statutory language is as follows:

"Deductions of any class shall not be disallowed under such paragraph unless the taxpayer establishes that the increase in such deductions —...

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