F. C. PUBLICATION LIQUIDATING CORPORATION v. C. I. R.

No. 267, Docket 27310.

304 F.2d 779 (1962)

F. C. PUBLICATION LIQUIDATING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 29, 1962.


Attorney(s) appearing for the Case

Laurence F. Casey, New York City (Brown, Wood, Fuller, Caldwell & Ivey, New York City, on the brief), for petitioner.

Carolyn R. Just, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Loring W. Post, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and SMITH and MARSHALL, Circuit Judges.


J. JOSEPH SMITH, Circuit Judge.

Taxpayer petitions this Court to review a decision of the Tax Court reported in 36 T.C. 836 (1961), upholding a determination of the Commissioner with respect to deficiencies in federal corporate income taxes for the fiscal years ended March 31, 1954, March 31, 1955, and for the short taxable year April 1 to June 7, 1955, in the total amount of $230,625.69 plus additions to tax in the amount of $2,028...

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