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LUDWIG BAUMANN & CO. v. C. I. R.

No. 46, Docket 27440.

312 F.2d 557 (1963)

LUDWIG BAUMANN & CO. (successor by merger to Elbeco Realty Corp.), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 4, 1963.

Attorney(s) appearing for the Case

Stanley P. Wagman, New York City (Sidney I. Roberts, New York City, on the brief), for petitioner-appellant.

Moshe Schuldinger, Attorney, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Fred E. Youngman, Attorneys, Dept. of Justice, Washington, D. C., on the brief), for the Commissioner.

Before FRIENDLY, SMITH and MARSHALL, Circuit Judges.

PER CURIAM.

Properly asserting jurisdiction under 26 U.S.C. § 7482, Ludwig Baumann & Company, successor by merger to Elbeco Realty Corporation, petitions for review of a decision of the Tax Court, entered October 31, 1961, which sustained the Commissioner's assessment of corporate income tax deficiencies in the amounts of $6,841.92 and $102,674.34 for the taxable years 1952 and 1953 respectively. The Commissioner assessed the deficiencies after finding that...

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