1. Home
  2. Browse Decisions
  3. F.2d
  4. 330 F.2d
  5. 330 F.2d 1005 (1964)
 

SPRAGUE ELECTRIC COMPANY v. C. I. R.

No. 6155.

330 F.2d 1005 (1964)

SPRAGUE ELECTRIC COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided April 28, 1964.

Attorney(s) appearing for the Case

Hugh C. Bickford, Washington, D. C., with whom Arthur G. Connolly, James M. Mulligan, Jr., Wilmington, Del., Edmund Burke, Boston, Mass., Connolly, Bove & Lodge, Wilmington, Del., and Hale & Dorr, Boston, Mass., were on brief, for petitioner.

Harry Marselli, Atty. Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Fred R. Becker, Attys., Dept. of Justice, were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

In this proceeding to review a decision of the Tax Court taxpayer, Sprague Electric Company, seeks to minimize or avoid impositions under the Excess Profits Tax Act of 1940 by proof that certain income was to be excluded as "abnormal" because attributable to "* * * research, or development of tangible property, patents, formulae, or processes * * *" carried on during pre-tax years. 1939 I.R.C. § 721 (a) (2) (C). As to some items it was...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases