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ADAMS TOOLING, INC. v. C. I. R.

No. 13106.

289 F.2d 554 (1961)

ADAMS TOOLING, INC., an Indiana corporation, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

April 19, 1961.

Attorney(s) appearing for the Case

James F. Thornburg, Edward J. Gray, John L. Carey, South Bend, Ind., for petitioner.

Lee A. Jackson, Chief, Appellate Section, Harold M. Seidel, Atty., Abbott M. Sellers, Acting Asst. Atty. Gen., Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., for respondent.

Before SCHNACKENBERG and CASTLE, Circuit Judges, and GRUBB, District Judge.

SCHNACKENBERG, Circuit Judge.

From the Tax Court's decision1 determining deficiencies in income tax of Adams Tooling, Inc., an Indiana corporation, petitioner, for the years 1952 and 1953, it appeals to this court.

This is a companion case to No. 13105 in this court, Huckins Tool and Die, Inc. v. Commissioner, 289 F.2d 549, a joint appendix covering both cases having been filed in this court. The...

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