1. Home
  2. Browse Decisions
  3. F.2d
  4. 281 F.2d
  5. 281 F.2d 261 (1960)
 

POLAK'S FRUTAL WORKS, INC. v. UNITED STATES

No. 278, Docket 26021.

281 F.2d 261 (1960)

POLAK'S FRUTAL WORKS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided July 21, 1960.

Attorney(s) appearing for the Case

I. Herman Sher, New York City, for plaintiff-appellant.

Morton S. Robson, Chief Asst. U. S. Atty., New York City (S. Hazard Gillespie, Jr., U. S. Atty., for the Southern Dist. of New York, and Mark I. Cohen, Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, MOORE and FRIENDLY, Circuit Judges.

MOORE, Circuit Judge.

Appellant, Polak's Frutal Works, Inc. (Polak's), a New York corporation, appeals from a judgment dismissing its complaint in an action to recover income and excess profits taxes paid for the year 1944. The claim is based upon the disallowance by the Commissioner of Internal Revenue of amounts ($159,653.86) deducted from 1944 income as ordinary and business expenses.

Most of the facts relating to the background and stock ownership of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases