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HICKS NURSERIES, INC. v. C. I. R.

No. 624, Docket 74-2434.

517 F.2d 437 (1975)

HICKS NURSERIES, INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided April 30, 1975.

Attorney(s) appearing for the Case

Arthur L. Bailey, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Robert Anthoine, New York City (Glenn E. Coven, Jr., New York City, on the brief), for appellee.

Before LUMBARD, MOORE and FEINBERG, Circuit Judges.

MOORE, Circuit Judge:

This appeal involves tax deficiencies asserted by the Commissioner against the appellee for the taxable years 1964-67. The total sum involved is $253,334.29, plus interest.1 From a decision of the Tax Court (reported at 62 T.C. 138) in favor of the taxpayer, the Commissioner has appealed. We reverse.

I.

Hicks Nurseries, Inc...

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