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STANDARD HOSIERY MILLS v. COMMISSIONER OF INT. REV.

No. 7474.

249 F.2d 469 (1957)

STANDARD HOSIERY MILLS, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided November 7, 1957.

Attorney(s) appearing for the Case

Jacquin D. Bierman, New York City, for petitioner.

Harry Marselli, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., on brief), for respondent.

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

PARKER, Chief Judge.

This is a petition to review a decision of the Tax Court of the United States which affirmed the action of the Commissioner of Internal Revenue in denying to the Standard Hosiery Mills, Inc. of High Point, N. C. relief under section 722 of the Internal Revenue Code of 1939, 26 U.S.C.A. Excess Profits Taxes, with respect to excess profits taxes for the years 1942 to 1945 inclusive. The Tax Court reviewed...

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