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SCOVILL MANUFACTURING COMPANY v. FITZPATRICK

No. 206, Docket 22981.

215 F.2d 567 (1954)

SCOVILL MANUFACTURING COMPANY, Plaintiff-Appellant, v. John J. FITZPATRICK, Collector of Internal Revenue for the District of Connecticut, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided August 24, 1954.

Attorney(s) appearing for the Case

John S. Murtha, Hartford, Conn. (William M. Cullina, Shepherd, Murtha & Merritt, Hartford, Conn., on the brief), for appellant.

George F. Lynch, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to the Atty. Gen., Washington, D. C., and Simon S. Cohen, U. S. Atty., Hartford, Conn., on the brief), for appellee.

Before CLARK, HINCKS, and HARLAN, Circuit Judges.

CLARK, Circuit Judge.

This case involves a claim for refund of excess profits taxes and interest paid by plaintiff, Scovill Manufacturing Company, for the taxable year 1944 when its asserted deduction of certain worthless debts under I.R.C. § 23(k) (1), 26 U.S. C., was disallowed. Plaintiff-taxpayer appeals from a judgment on the merits for the defendant-collector.

In 1929 Scovill, in the course of its business, acquired the entire outstanding stock of...

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