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I. A. DRESS CO. v. C. I. R.

No. 94, Docket 25762.

273 F.2d 543 (1960)

I. A. DRESS CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 11, 1960.

Attorney(s) appearing for the Case

Michael Kaminsky, New York City, for petitioner, Leo Kotler, New York City, of counsel.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney and Melvin L. Lebow, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before LUMBARD, Chief Judge, and SWAN and FRIENDLY, Circuit Judges.

SWAN, Circuit Judge.

The Tax Court sustained the Commissioner's determination of an income tax deficiency in petitioner's surtax for the taxable year 1949 computed under section 102 of the 1939 Code (26 U.S.C. 1952 ed., Sec. 102). Section 102(a) imposes a surtax upon the net income of a corporation, if such corporation is availed of for the purpose of preventing the imposition of surtax upon its shareholders "through the medium of permitting earnings or profits to...

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