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YOUNG MOTOR COMPANY v. C.I.R.

No. 6339.

339 F.2d 481 (1964)

YOUNG MOTOR COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

December 28, 1964.

Attorney(s) appearing for the Case

Walter H. McLaughlin, Jr., Boston, Mass., with whom Walter H. McLaughlin, Sr., Arthur M. Gilman and The McLaughlin Brothers, Boston, Mass., were on brief, for petitioner.

Frederick E. Youngman, Atty. Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., and Meyer Rothwacks, Atty. Dept. of Justice, was on brief, for respondent.

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

HARTIGAN, Circuit Judge.

This is a petition by a corporate taxpayer to review a decision of the Tax Court of the United States deciding that there are deficiencies in its income tax for the calendar years 1950, 1951, and 1952 under Sec. 102(a) of the Internal Revenue Code of 1939 which imposes a surtax on corporations improperly accumulating surplus. This is the third appeal to this court from a decision of the Tax Court in this case. Young Motor Company v. C. I....

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