ROBINSON'S DAIRY, INC. v. C. I. R.

No. 6802.

302 F.2d 42 (1962)

ROBINSON'S DAIRY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

March 27, 1962.


Attorney(s) appearing for the Case

Edward I. Haligman, Denver, Colo. (Lawrence A. Atler, Denver, Colo., with him on the brief), for petitioner.

Douglas A. Kahn, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Marselli, Attys., Dept. of Justice, Washington, D. C., with him on the brief), for respondent.

Before PICKETT, LEWIS and HILL, Circuit Judges.


PICKETT, Circuit Judge.

This is a petition to review a Tax Court decision holding that the petitioner was not entitled to the benefits of an amendment to the Excess Profits Tax Act of 19501 relating to new corporations, and upholding the assessment of penalties under both § 291(a) and § 293(a), 26 U.S.C.A. §§ 291(a), 293(a)2 for failure to file timely...

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