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OWENSBORO WAGON CO. v. COMMISSIONER OF INTERNAL REV.

No. 11786.

209 F.2d 617 (1954)

OWENSBORO WAGON CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

January 26, 1954.

Attorney(s) appearing for the Case

James E. Fahey, Louisville, Ky. (William A. MacKenzie, Hays & Fahey, Louisville, Ky., on the brief), for appellant.

A. Chauncey Newlin, New York City, amicus curiae (White & Case, New York City, on the brief).

Robert P. Goldman, Harry Stickney, Cincinnati, Ohio, for Paxton & Seasongood, Cincinnati, Ohio, amici curiae.

S. Dee Hanson, Washington, D. C. (H. Brian Holland, Ellis N. Slack, Helen Goodner, Washington, D. C., on the brief), for respondent.

Before SIMONS, Chief Judge, and MARTIN and MILLER, Circuit Judges.

SIMONS, Chief Judge.

The appeal is from a decision of the Tax Court redetermining deficiency assessments by the Commissioner in the Excess Profits Tax of the taxpayer for the fiscal years ending November 30, 1945 and November 30, 1946. The controversy resulted from a determination by the Commissioner that the taxpayer was not entitled to include in its equity invested capital under § 718 of the Internal Revenue Code, 26 U.S.C.A. § 718, a sum representing...

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