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MANNING v. SEELEY TUBE & BOX CO.

No. 70.

338 U.S. 561 (1950)

70 S.Ct. 386

94 L.Ed. 346

MANNING, COLLECTOR OF INTERNAL REVENUE, v. SEELEY TUBE & BOX CO.

Supreme Court of United States.

Decided February 6, 1950.

Attorney(s) appearing for the Case

Solicitor General Perlman argued the cause for petitioner. With him on the brief were Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and I. Henry Kutz.

Walter J. Bilder and George G. Tyler argued the cause for respondent. With them on the brief were Nathan Bilder and William J. Nolan, Jr.

Gorden F. DeFosset filed a brief, as amicus curiae, supporting petitioner.

MR. CHIEF JUSTICE VINSON delivered the opinion of the Court.

The facts of this case have been agreed upon by stipulation. On December 15, 1941, respondent taxpayer, a New Jersey corporation, filed a corporate tax return for its fiscal period, January 1, 1941, to September 30, 1941. On January 12, 1942, the Commissioner of Internal Revenue assessed the tax,1 which respondent timely paid. Respondent was adjudged a bankrupt and a receiver...

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