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MAY SEED AND NURSERY CO. v. COMMISSIONER OF INT. REV.

No. 15518.

242 F.2d 151 (1957)

MAY SEED AND NURSERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied April 15, 1957.

Attorney(s) appearing for the Case

Robert J. Bannister, Des Moines, Iowa (James E. Cooney, E. B. Carpenter and Bannister, Carpenter, Ahlers & Cooney, Des Moines, Iowa, with him on the brief), for petitioner.

Harry Marselli, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., with him on the brief), for respondent.

Before SANBORN, JOHNSEN and WHITTAKER, Circuit Judges.

JOHNSEN, Circuit Judge.

The Commissioner of Internal Revenue refused to allow May Seed & Nursery Company, of Shenandoah, Iowa, to have the benefit, under 26 U.S.C.A., Int.Rev.Code of 1939, Excess Profits Taxes, § 710, for its fiscal year 1942, of an unused excess profits tax credit carryover, from its fiscal year 1941, based on a constructive average base period net income established in 1952 between the parties under § 722 of the Code. The result was...

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