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COMMISSIONER OF INTERNAL REV. v. NATIONAL CARBIDE CORP.

Nos. 161-163, Docket 20749-20751.

167 F.2d 304 (1948)

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL CARBIDE CORPORATION. SAME v. AIR REDUCTION SALES CO. SAME v. PURE CARBONIC, Inc.

Circuit Court of Appeals, Second Circuit.

March 31, 1948.

Attorney(s) appearing for the Case

Hilbert P. Zarky, of Washington D. C., and Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, Lee A. Jackson, and George A. Stinson, Sp. Assts. to Atty. Gen., for petitioner.

John A. Wilson, of New York City (Shearman & Sterling & Wright and Harry W. Forbes, all of New York City, Raymond N. Beebe of Washington, D. C., and Willard M. L. Robinson, of New York City, of counsel), for respondents.

Before L. HAND, SWAN and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

This case comes before us upon three petitions of the Commissioner to review orders of the Tax Court en banc, which expunged deficiencies in income, and declared value excess profits taxes assessed against the taxpayers. The Commissioner had assessed each of the three companies in question upon the theory that they had received incomes during the year 1938; but the Tax Court held that "they were operated...

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