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STERN & STERN TEXTILES, INC. v. C. I. R.

Nos. 5-8, Dockets 24542-24545.

263 F.2d 538 (1959)

STERN & STERN TEXTILES, INC. (Successor in Interest to Huguet Fabrics Corporation), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 2, 1959.

Attorney(s) appearing for the Case

Howe P. Cochran, Washington, D. C., for petitioner, Margaret F. Luers and Betty Cochran Stockvis, Washington, D. C., of counsel.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Marselli, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before SWAN, MEDINA and WATERMAN, Circuit Judges.

SWAN, Circuit Judge.

The petitioner seeks review of a decision of the Tax Court, reported in 26 T.C. 1000, holding that the doctrine of collateral estoppel precludes the taxpayer from litigating its claim to relief under § 722 (b) of the 1939 Code, as amended, 26 U.S. C.A. Excess Profits Taxes, § 722(b), for its five fiscal years ending September 30, 1942 through 1946 inclusive.<...

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