Commissioner of Internal Revenue v. Bridgeport Hydraulic Company

223 F.2d 925, 47 A.F.T.R. (P-H) 1340, 1955 U.S. App. LEXIS 4041
Court of Appeals for the Second Circuit·Decided July 1, 1955·No. 23396·Published

Opinion

223 F.2d 925

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
BRIDGEPORT HYDRAULIC COMPANY, Respondent.

No. 245.

Docket 23396.

United States Court of Appeals Second Circuit.

Argued May 10, 1955.

Decided July 1, 1955.

On petition to review an order of the Tax Court deciding that the respondent had made an overpayment of excess profits taxes for 1945.

Davis W. Morton, Jr., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for petitioner.

Philo C. Calhoun, Bridgeport, Conn., Hugh Satterlee, New York City, Philo C. Calhoun, Bridgeport, Conn., Rollin Browne, New York City, Marsh, Day & Calhoun, Bridgeport, Conn., Satterlee, Browne & Cherbonnier, New York City, of counsel, for respondent.

Before HAND, SWAN and FRANK, Circuit Judges.

PER CURIAM.

Affirmed upon the opinion of the Tax Court. 22 T.C. 215.

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Commissioner of Internal Revenue v. Bridgeport Hydraulic Company, 223 F.2d 925, 47 A.F.T.R. (P-H) 1340, 1955 U.S. App. LEXIS 4041 (2d Cir. 1955).

223 F.2d 925 (Commissioner of Internal Revenue v. Bridgeport Hydraulic Company) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Bridgeport Hydraulic Co. v. Commissioner
22 T.C. 215 (U.S. Tax Court, 1954)