Hut Neckwear Company, Petitioner, v. Commissioner of Internal Revenue, Respondent, 205 F.2d 152 (2d Cir. 1953)Annotate this Case
Decided June 23, 1953
Petition to review a decision of the Tax Court of the United States, J. E. Murdock, J., redetermining a deficiency in the surtaxes of the petitioner for the taxable year 1946 imposed by § 102 of the Internal Revenue Code, 26 U.S.C.A. § 102. Affirmed.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Harry Baum, Sp. Assts. to Atty. Gen., for respondent.
Charles Gadd, New York City, Milton Gould, New York City, of counsel, for petitioner.
Before CHASE, CLARK and FRANK, Circuit Judges.
The decision of the Tax Court is affirmed on the findings below and on the authority of Whitney Chain & Mfg. Co. v. Commissioner of Internal Revenue, 2 Cir., 149 F.2d 936.