E. W. Edwards & Son, Plaintiff-appellant, v. United States of America, Defendant-appellee, 255 F.2d 407 (2d Cir. 1958)

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U.S. Court of Appeals for the Second Circuit - 255 F.2d 407 (2d Cir. 1958) Argued April 9, 1958
Decided April 29, 1958

Appeal from the United States District Court for the Northern District of New York; Stephen W. Brennan, Judge.

Moser, Johnson & Reif, Rochester, N. Y., Byron A. Johnston, Jr., Rochester, N. Y., of counsel on the argument, and Lathrop D. Marsland, Rochester, of counsel on the brief, for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, and Helen A. Buckley, Attorneys, Department of Justice, Washington, D. C., and Theodore F. Bowes, U. S. Atty., Syracuse, N. Y. (John Pajak, Washington, D. C., of counsel on the argument), for appellee.

Before SWAN, HINCKS and MOORE, Circuit Judges.


This is an appeal by plaintiff from a judgment dismissing its complaint in an action to recover an alleged overpayment of federal income tax for the year 1953. The judgment is affirmed on the opinion below. 162 F. Supp. 97.1 


See also the somewhat analogous situations discussed in Blackwell Oil & Gas Co. v. Commissioner, 10 Cir., 60 F.2d 257, and Hales-Mullaly, Inc., v. Commissioner, 10 Cir., 131 F.2d 509