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ATLANTIC COMMERCE & SHIPPING CO., INC. v. C. I. R.

No. 1164, Docket 73-2637.

500 F.2d 937 (1974)

ATLANTIC COMMERCE & SHIPPING CO., INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided July 31, 1974.

Attorney(s) appearing for the Case

Arthur L. Harrow, New York City, for appellant.

James T. Bozarth, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before LUMBARD, HAYS and TIMBERS, Circuit Judges.

LUMBARD, Circuit Judge:

The Atlantic Commerce and Shipping Co., Inc., (Atlantic) appeals from a decision of the United States Tax Court which upheld the Commissioner of Internal Revenue's determination that Atlantic owed the additional tax on accumulated earnings imposed by Int.Rev.Code of 1954, § 531. Following a one-day trial on May 22, 1972, Judge Bruce M. Forrester filed an opinion on May 7, 1973, which held that the Commissioner had correctly found deficiencies...

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