The United States Court of Appeals for the Second Circuit affirmed a Tax Court decision that the Bridgeport Hydraulic Company had made an overpayment of excess profits taxes for 1945. The Commissioner of Internal Revenue had petitioned the court to review the Tax Court's order. The Court of Appeals affirmed the Tax Court's decision based on the Tax Court's opinion that is cited in the per curiam ruling.
The United States Court of Appeals for the Second Circuit affirmed a Tax Court decision that the Bridgeport Hydraulic Company had made an overpayment of excess profits taxes for 1945. The Commissioner of Internal Revenue had petitioned the court to review the Tax Court's order. The Court of Appeals affirmed the Tax Court's decision based on the Tax Court's opinion that is cited in the per curiam ruling.
The United States Court of Appeals for the Second Circuit affirmed a Tax Court decision that the Bridgeport Hydraulic Company had made an overpayment of excess profits taxes for 1945. The Commissioner of Internal Revenue had petitioned the court to review the Tax Court's order. The Court of Appeals affirmed the Tax Court's decision based on the Tax Court's opinion that is cited in the per curiam ruling.
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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