HAYS CORPORATION v. C. I. R.

No. 14378.

331 F.2d 422 (1964)

The HAYS CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied May 26, 1964.


Attorney(s) appearing for the Case

James F. Thornburg, South Bend, Ind., John L. Carey, Edward J. Gray, South Bend, Ind., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Edward B. Greensfelder, Jr., Attorney, U. S. Department of Justice, Washington, D. C., Lee A. Jackson, David O. Walter, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and DUFFY and MAJOR, Circuit Judges.


HASTINGS, Chief Judge.

We have for review a decision of the Tax Court of the United States concerning deficiencies in federal income taxes of petitioner, The Hays Corporation, for the year 1957. Tax Court Docket No. 87979. The opinion of the Tax Court, by Judge Forrester, was filed May 28, 1963. Decision was entered pursuant thereto July 8, 1963. The decision and supporting opinion are reported. Hays Corporation, 40 T.C. 436.

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