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ELECTRIC REGULATOR CORPORATION v. C. I. R.

No. 391, Docket 28609.

336 F.2d 339 (1964)

ELECTRIC REGULATOR CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided August 11, 1964.

Attorney(s) appearing for the Case

Zalkin & Cohen, New York City (Robert J. Feldman and Irving Evall, New York City, of counsel), for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen. (Lee A. Jackson, David O. Walter and Jeanine Jacobs, Attys., Dept. of Justice, of counsel), for respondent.

Before LUMBARD, Chief Judge, and MOORE and SMITH, Circuit Judges.

MOORE, Circuit Judge:

Electric Regulator Corporation (petitioner) petitions for a review of a decision of the Tax Court of the United States, 40 T.C. 757 (1963), sustaining the Commissioner's determination of deficiencies in income tax for its fiscal years 1957 and 1958 in the amounts of $81,751.01 and $25,944.69. These deficiencies resulted from the Commissioner's imposition of an accumulated earnings tax pursuant to Internal Revenue...

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