WORLD PUBLISHING COMPANY v. C. I. R.

No. 16734.

299 F.2d 614 (1962)

WORLD PUBLISHING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

February 21, 1962.


Attorney(s) appearing for the Case

Barton H. Kuhns, Omaha, Neb., made argument for the petitioner and Alexander McKie, Jr., Omaha Neb., was with him on the brief.

Fred E. Youngman, Atty., Dept. of Justice, Washington, D. C., made argument for respondent and Louis Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

Before VOGEL, VAN OOSTERHOUT and BLACKMUN, Circuit Judges.


BLACKMUN, Circuit Judge.

This is a petition for review of a decision of the Tax Court approving the Commissioner's determination of deficiencies1 in the taxpayer's income taxes for the respective calendar years 1952, 1953 and 1954.2 35 T.C. 7. The taxpayer, World Publishing Company, is a Nebraska corporation on the accrual basis. Its taxable year is the calendar year. It is engaged...

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