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COMMISSIONER OF INTERNAL REV. v. WEBSTER CORPORATION

Nos. 108, 109, 110, Dockets 24152, 24153, 24154.

240 F.2d 164 (1957)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WEBSTER CORPORATION, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHELBY CORPORATION, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESSEX CORPORATION, Respondent.

United States Court of Appeals Second Circuit.

Decided January 17, 1957.

Attorney(s) appearing for the Case

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Charles C. Parlin, New York City (Margaret Smith and Shearman & Sterling & Wright, New York City, on the brief), for respondents.

Before CLARK, C. J., and FRANK and HINCKS, Circuit Judges.

PER CURIAM.

Affirmed on the findings and opinion of the Tax Court, 25 T.C. 55, which we will amplify only to cover two points pressed before us but not dealt with in the opinion below.

The Commissioner contends that the decision below is in conflict with the case of Webb v. O'Brien, 263 U.S. 313, 44 S.Ct. 112, 114, 68 L.Ed. 318. That case is distinguishable...

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