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DANIELS BUICK, INC. v. COMMISSIONER OF INTERNAL REV.

No. 13115.

251 F.2d 528 (1958)

DANIELS BUICK, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

January 23, 1958.

Attorney(s) appearing for the Case

Clark E. Loofbourrow, Columbus, Ohio, for petitioner.

Melvin L. Lebow, Washington, D. C. (Charles K. Rice, John N. Stull, Harry Baum and Sheldon I. Fink, Washington, D. C., on the brief), for respondent.

Before STEWART, Circuit Judge, and BOYD and LEVIN, District Judges.

PER CURIAM.

This is a petition to review a determination of the tax court that the petitioner, Daniels Buick, Inc., was not a "purchasing corporation" within the meaning of Section 474(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. Excess Profits Taxes, § 474(a), since it did not purchase substantially all the properties (other than cash) of another corporation, and therefore was not entitled to use the base period...

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