OXFORD PAPER COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Second Circuit.https://leagle.com/images/logo.png
Argued February 23, 1962.
Decided April 19, 1962.
Petition by Commissioner for Rehearing Denied June 12, 1962.
Attorney(s) appearing for the Case
Thomas N. Tarleau, New York City (Willkie, Farr, Gallagher, Walton & FitzGibbon), New York City (Robert B. Hodes and Nicholas J. Sheppard, New York City, on the brief), for petitioner.
Harry Marselli, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C.), for respondent.
White & Case, New York City (A. Chauncey Newlin and Edmund W. Pavenstedt, New York City, of counsel), submitted brief as amicus curiae.
Before MOORE, FRIENDLY and MARSHALL, Circuit Judges.
United States Court of Appeals Second Circuit.
FRIENDLY, Circuit Judge.
Taxpayer's petition for review of a decision of the Tax Court, 33 T.C. 943 (1960), denying its petition to annul the Commissioner's determination of a deficiency in excess profits tax for 1950 and 1951, raises a number of questions with respect to the relief provisions of § 442 (a) (1) of the Internal Revenue Code of 1939, added by the Excess Profits Tax Act of 1950, 64 Stat. 1137, 1163 (1951), 26 U.S.C...
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