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GRAYBAR ELECTRIC COMPANY v. C. I. R.

No. 162, Docket 25335.

267 F.2d 403 (1959)

GRAYBAR ELECTRIC COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 13, 1959.

Rehearing Denied June 12, 1959.

Attorney(s) appearing for the Case

Paul L. Peyton, New York City (Breed, Abbott & Morgan, John J. Fogarty and Stoddard B. Colby, New York City, on the brief), for petitioner.

Melvin L. Lebow, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Department of Justice, Washington, D. C., on the brief), for respondent.

Before MADDEN, Judge, United States Court of Claims, and LUMBARD and MOORE, Circuit Judges.

PER CURIAM.

The taxpayer, Graybar Electric Company, Inc., petitions for review of a decision of the Tax Court which found deficiencies for four taxable years, 1947 through 1950, in amounts totalling $214,593.24, of which $138,115.19 is still in controversy. The deficiencies arose from payments made to the estates or surviving relatives of deceased stockholders, taxpayer claiming that they were special death benefit payments...

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