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W. BRAUN CO. v. C.I.R.

No. 304, Docket 31788.

396 F.2d 264 (1968)

W. BRAUN CO., Inc., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided June 13, 1968.

Attorney(s) appearing for the Case

Jerome Kamerman, New York City, for petitioner-appellant.

Chester C. Davenport, Jr., Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., of counsel), for respondent-appellee.

Before MOORE, WOODBURY and SMITH, Circuit Judges.

MOORE, Circuit Judge:

This case was brought to contest an asserted deficiency of $8,665.98 in the income tax return of W. Braun Co., Inc., petitioner-appellant, for the fiscal year ended February 29, 1960. The deficiency arose because the Commissioner, acting pursuant to 26 U.S.C. § 482,1 attributed to the petitioner all the taxable income of Braunware Products Co., Inc., a corporation wholly-owned by petitioner.

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