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MAY BROADCASTING COMPANY v. C. I. R.

No. 16545.

299 F.2d 84 (1962)

MAY BROADCASTING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied April 11, 1962.

Attorney(s) appearing for the Case

Jay O. Kramer and Milton M. Bernard, New York City, made argument for petitioner and Anderson, Gilbert, Wolfort, Allen & Bierman, St. Louis, Mo., were with him on the brief.

Harry Marselli, Dept. of Justice, Washington, D. C. made argument for respondent and John B. Jones, Jr., Acting Asst. Atty. Gen. and Lee A. Jackson, Harold C. Wilkenfeld, Dept. of Justice, Washington, D. C., were with him on the brief.

Before SANBORN and VAN OOSTERHOUT, Circuit Judges, and GRAVEN, Senior District Judge.

VAN OOSTERHOUT, Circuit Judge.

This case is before us upon timely petition for review of the decision of the Tax Court reported at 33 T.C. 1007. The Tax Court by a nine to seven vote held taxpayer's claim for refund of excess profits tax for 1942, based upon the standard issue of its equity invested capital, was barred by the statute of limitations found in § 322(b) (1), 26 U.S.C.A. § 322(b) (1).1

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