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J. M. TURNER AND CO. v. COMMISSIONER OF INTERNAL REV.

No. 7365.

247 F.2d 370 (1957)

J. M. TURNER AND COMPANY, Incorporated, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided July 17, 1957.

Attorney(s) appearing for the Case

William N. Pierce and Fortescue W. Hopkins, Roanoke, Va. (Hopkins & Pierce, Roanoke, Va., on the brief), for petitioner.

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

Before PARKER, Chief Judge, and SOPER and HAYNSWORTH, Circuit Judges.

HAYNSWORTH, Circuit Judge.

This case comes before us upon a petition to review a decision of the Tax Court (26 T.C. 795), in which the Tax Court held that certain deficiencies of excess profits tax were properly assessed. The Tax Court held that the taxpayer was neither an "acquiring corporation" within the meaning of § 461(a) nor a "purchasing corporation" within the meaning of § 474(a) of the Internal Revenue Code of 1939...

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