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JAMES M. PIERCE CORPORATION v. C.I.R.

No. 17265.

326 F.2d 67 (1964)

JAMES M. PIERCE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied February 28, 1964.

Attorney(s) appearing for the Case

Kent Emery, Des Moines, Iowa, made argument for petitioner and filed brief with James F. Swift, Des Moines, Iowa.

Harry Marselli, Atty., Dept. of Justice, Washington, D. C., made argument for respondent and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Earl J. Silbert, Attys., Dept. of Justice, Washington, D. C.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and YOUNG, District Judge.

BLACKMUN, Circuit Judge.

The Tax Court has upheld the Commissioner's determination of a deficiency in the federal income tax of James M. Pierce Corporation for its fiscal year ended June 30, 1957. Judge Mulroney's decision, not reviewed by the full court, is reported at 38 T.C. 643. The taxpayer has petitioned for review.

The initial issue before us concerns the includability in gross...

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