STANDARD OIL COMPANY v. McMAHON

No. 60, Docket 24135.

244 F.2d 11 (1957)

STANDARD OIL COMPANY (New Jersey), Plaintiff-Appellant, v. Denis J. McMAHON, Individually and as District Director of Internal Revenue, Lower Manhattan, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided April 26, 1957.


Attorney(s) appearing for the Case

Davis, Polk, Wardwell, Sunderland & Kiendl, New York City (D. Nelson Adams, New York City, of counsel), for plaintiff-appellant.

Thomas B. Gilchrist, Jr., Chief Asst. U. S. Atty., for the Southern Dist. of New York, New York City (Howard A. Heffron and Miriam R. Goldman, Asst. U. S. Attys., New York City, of counsel), for defendant-appellee.

Before MEDINA and HINCKS, Circuit Judges, and LEIBELL, District Judge.


MEDINA, Circuit Judge.

This action was brought to enjoin the collection of an assessment of interest in respect of alleged "deficiencies"1 in appellant's excess profits taxes for the years 1943 and 1944. The District Court ruled that it was without jurisdiction to grant the relief sought and dismissed the complaint. 139 F.Supp. 690. This appeal followed.

In its excess profits tax returns for...

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