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UNIVERSAL PICTURES COMPANY v. UNITED STATES

No. 144, Docket 29105.

345 F.2d 1002 (1965)

UNIVERSAL PICTURES COMPANY, Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided May 19, 1965.

Attorney(s) appearing for the Case

Meade C. Patrick, Washington, D. C. (Gardner, Morrison & Rogers, Washington, D. C., on the brief, Adolph Schimel, New York City, of counsel), for plaintiff-appellant.

Arthur S. Olick, Asst. U. S. Atty. (Robert M. Morgenthau, U. S. Atty., for Southern Dist. of New York, New York City, on the brief, Laurence Vogel, Asst. U. S. Atty., Harry Marselli, Atty., Dept. of Justice, of counsel), for defendant-appellee.

Before WATERMAN, MOORE and KAUFMAN, Circuit Judges.

MOORE, Circuit Judge:

These cases raise abstruse questions as to the intricacies of interest, if any, payable under the Excess Profits Tax of World War II and the corporate income tax, all under the Internal Revenue Code of 1939. Perhaps the outlines of this tax structure should be described in brief compass to make the facts more meaningful.

In the tax years in question, the excess profits tax (EPT) was computed...

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