E. W. BLISS COMPANY v. UNITED STATES

Nos. 15810, 15811.

351 F.2d 449 (1965)

E. W. BLISS COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. E. W. BLISS COMPANY, Plaintiff Cross Appellant, v. UNITED STATES of America, Defendant Cross Appellee.

United States Court of Appeals Sixth Circuit.

September 29, 1965.


Attorney(s) appearing for the Case

Chester C. Davis, New York City, Simpson, Thacher & Bartlett, New York City, Squire, Sanders & Dempsey, Cleveland, Ohio, on the brief, for E. W. Bliss Company.

Richard J. Heiman, Atty., Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., on the brief; Merle M. McCurdy, U. S. Atty., Cleveland, Ohio, of counsel, for the United States.

Before EDWARDS, Circuit Judge, MACHROWICZ, District Judge, and McALLISTER, Senior Circuit Judge.


McALLISTER, Senior Circuit Judge.

The E. W. Bliss Company, taxpayer herein, brought an action in the district court to recover an alleged overpayment of corporate income taxes for the year 1951. It contended that the Commissioner of Internal Revenue acted arbitrarily in disallowing a write-down of the taxpayer's inventory of work in process; and that certain New York franchise tax refund claims had accrued at the time the application for refund was filed. The greater...

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