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NATIONAL FIREWORKS v. COMMISSIONER OF INTERNAL REV.

No. 5156.

243 F.2d 295 (1957)

NATIONAL FIREWORKS, Inc., et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided April 8, 1957.

Attorney(s) appearing for the Case

Walter Powers, Boston, Mass., with whom George F. Smith, Jr., Washington, D.C., was on brief, for petitioners.

I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Sheldon I. Fink, Attys., Dept. of Justice, Washington, D. C., were on brief, for respondent.

Before WOODBURY and HARTIGAN, Circuit Judges, and WYZANSKI, District Judge.

HARTIGAN, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States entered March 2, 1956, determining a deficiency in petitioner's excess profits tax for the fiscal year ending August 31, 1943.

The petitioner is an affiliated group of corporations consisting of a common parent, National Fireworks, Inc., hereinafter called Fireworks, and twelve other corporations. Petitioner...

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