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
CourtCourt of Appeals for the Second Circuit
DecidedJuly 1, 1955
Docket23396
StatusPublished

This text of 223 F.2d 925 (Commissioner of Internal Revenue v. Bridgeport Hydraulic Company) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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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).

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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Related

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

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Bluebook (online)
223 F.2d 925, 47 A.F.T.R. (P-H) 1340, 1955 U.S. App. LEXIS 4041, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-bridgeport-hydraulic-company-ca2-1955.