SHAW CONSTRUCTION COMPANY v. C. I. R.

No. 18034.

323 F.2d 316 (1963)

SHAW CONSTRUCTION COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

September 20, 1963.


Attorney(s) appearing for the Case

Ernest R. Mortenson and Eugene Harpole, Pasadena, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, and Harold C. Wilkenfeld, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES and JERTBERG, Circuit Judges, and SWEIGERT, District Judge.


SWEIGERT, District Judge.

This is a petition of Shaw Construction Company, a corporate taxpayer, for review of the decision of the Tax Court, entered March 20, 1963, concerning federal income and excess profits taxes for fiscal years ending March 31, 1952 and March 31, 1953.

Jurisdiction is conferred on this Court by Sec. 7482, Internal Revenue Code of 1954.

The question presented is whether the Tax Court...

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