WILKES-BARRE CARRIAGE CO. v. C. I. R.

No. 462, Docket 28775.

332 F.2d 421 (1964)

WILKES-BARRE CARRIAGE CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 26, 1964.


Attorney(s) appearing for the Case

Fred R. Tansill of Goodwin, Rosenbaum, Meacham & White, Washington, D. C., for petitioner.

Robert H. Bernstein, Atty. Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys. on the brief), for respondent.

Before KAUFMAN, HAYS and MARSHALL, Circuit Judges.


PER CURIAM.

We affirm a decision of the Tax Court determining a deficiency in taxpayer's excess profits tax for the year 1943.

The taxpayer was engaged in the manufacture of ordnance for the armed services. After it had filed its return for 1943 but before it had paid in full its excess profits tax for that year, the War Contract Price Adjustment Board held its 1943 profits from war contracts to be excessive by $3,789,321 and ordered repayment of this amount...

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