UNITED STATES RUBBER CO. v. C. I. R.

No. 3, Docket 25322.

274 F.2d 307 (1960)

UNITED STATES RUBBER CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 13, 1960.


Attorney(s) appearing for the Case

Montgomery B. Angell, New York City (John A. Reed and Richard R. Dailey, New York City, on the brief), for petitioner.

Harry Marselli, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, HINCKS and WATERMAN, Circuit Judges.


HINCKS, Circuit Judge.

Review is sought of a decision of the Tax Court [29 T.C. 1268] which upheld the Commissioner's denial of petitioner's application for excess profits tax relief for the years 1941 through 1945 under § 722 of the 1939 Code, 26 U.S.C.A. Excess Profits Taxes, § 722,1 the section for relief as to so-called abnormalities. Not only have...

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