Mt. Mansfield Television, Inc., Plaintiff-appellant, v. United States of America, Defendant-appellee, 342 F.2d 994 (2d Cir. 1965)

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US Court of Appeals for the Second Circuit - 342 F.2d 994 (2d Cir. 1965) Submitted February 19, 1965
Decided February 26, 1965

Appellant seeks reversal of judgment for defendant United States District Court for the District of Vermont, Ernest W. Gibson, Judge.

A. Pearley Feen, Burlington, Vt., for plaintiff-appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Robert I. Waxman, Attorneys, Dept. of Justice (Joseph F. Radigan, U. S. Atty., District of Vermont, John H. Carnahan, Asst. U. S. Atty., of counsel), for defendant-appellee.

Before WATERMAN, FRIENDLY and HAYS, Circuit Judges.

PER CURIAM:


Taxpayer seeks reversal of judgment below against taxpayer in its unsuccessful suit to recover a sum paid to the Internal Revenue Service as a deficiency income tax for the calendar years 1957 and 1958.

The judgment for defendant is affirmed on the reasoned opinion of the district judge below, 239 F. Supp. 539 and on the authority of Starr's Estate v. Commissioner, 274 F.2d 294 (9 Cir. 1959.)

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