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PATENT BUTTON CO. OF TENN. v. COMMISSIONER OF INT. REV.

No. 13293.

256 F.2d 726 (1958)

The PATENT BUTTON COMPANY OF TENNESSEE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

June 30, 1958.

Attorney(s) appearing for the Case

Scott P. Crampton and Dewey R. Roark, Jr., Washington, D. C., Geo. E. H. Goodner, Washington, D. C., of counsel, for petitioner.

Harry Marselli, Tax Division, Washington, D. C., Charles K. Rice, Lee A. Jackson, Tax Division, Washington, D. C., on the brief, for respondent.

Before SIMONS, Chief Judge, MARTIN, Circuit Judge, and JONES, District Judge.

SIMONS, Chief Judge.

This petition for review involves the Petitioner's excess profits tax for the years 1941, 1942, 1943 and 1945. The years 1940 and 1945 are involved because of the "carry back" provisions of the Internal Revenue Code. Section 722 of the 1939 Code, 26 U.S.C.A. Excess Profits Taxes, § 722 allowed taxpayers who qualified to make certain adjustments in the calculation of base period income. The adjustment sought by the Petitioner is based upon...

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