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MORRIS INV. CORPORATION v. COMMISSIONER OF INTERNAL REV.

No. 8053.

134 F.2d 774 (1943)

MORRIS INV. CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided March 31, 1943.

Attorney(s) appearing for the Case

Edward L. Blackman, of New York City (Walton Clark, Jr., of New York City, on the brief), for petitioner.

Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

The Commissioner of Internal Revenue assessed a deficiency in the 1937 income tax of the Morris Investment Corporation, the petitioner, and his determination was approved by the Board of Tax Appeals. The deficiency assessment was composed of undistributed profits surtax and personal holding company surtax found by the Commissioner to be due but for which the petitioner denied liability. At the oral argument...

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