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DELK INVESTMENT CORP. v. UNITED STATES

No. 17717.

344 F.2d 696 (1965)

DELK INVESTMENT CORPORATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

April 29, 1965.

Attorney(s) appearing for the Case

John Lewis Kelly, Washington, D. C., James F. McCarthy, St. Louis, Mo., for appellant.

Jonathan S. Cohen, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., Washington, D. C., Lee A. Jackson and I. Henry Kutz, Attys., Tax Div., Washington, D. C., and Richard D. Fitz-Gibbon, Jr., U. S. Atty., St. Louis, Mo., for appellee.

Before VOGEL, MATTHES and RIDGE, Circuit Judges.

PER CURIAM.

This action was brought by Delk Investment Corporation against the United States to recover paid deficiencies assessed by the Commissioner of Internal Revenue for the years 1955, 1956 and 1957, plus interest thereon. Delk, a personal holding company, challenged the Commissioner's interpretation of the statutory direction in 26 U.S.C.A. § 545 (b) (5) for computing how much tax was "attributable" to Delk's capital gains for the years in question. In...

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