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MILLS, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 5272.

250 F.2d 55 (1957)

MILLS, Incorporated, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

December 4, 1957.

Attorney(s) appearing for the Case

Walter F. Gibbons, Providence, R. I., with whom James F. Armstrong, James T. Lodge and Armstrong & Gibbons, Providence, R. I., were on brief, for petitioner.

Karl Schmeidler, Attorney, Department of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Harry Baum and L. W. Post, Attorneys, Department of Justice, Washington, D. C., were on brief, for respondent.

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

MAGRUDER, Chief Judge.

We have on review a decision of the Tax Court, entered March 8, 1957, determining that there is a deficiency in the taxpayer's personal holding company surtax in the amount of $43,172.81 for the taxable year 1949.

Reference to the plain and inescapable language of the Internal Revenue Code compels us to conclude that this decision by the Tax Court was wrong. Originally the Tax Court agreed with the contentions of the taxpayer in the...

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