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HERZOG MINIATURE LAMP WORKS, INC. v. C. I. R.

No. 667, Docket 72-2423.

481 F.2d 857 (1973)

HERZOG MINIATURE LAMP WORKS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided June 29, 1973.

Attorney(s) appearing for the Case

Jerome Kamerman, New York City, for appellant.

William A. Friedlander, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Gordon S. Gilman, Attys., Tax Div., Dept. of Justice, on the brief), for appellee.

Before MOORE, FRIENDLY and FEINBERG, Circuit Judges.

MOORE, Circuit Judge:

Herzog Miniature Lamp Works, Inc. ("taxpayer") petitions for a review of a decision of the Tax Court of the United States, 31 TCM 847 (1972), sustaining the Commissioner's determination of deficiencies in income tax for its fiscal years 1966 and 1967 in the amounts of $8,612.23 and $12,701.27, respectively. These deficiencies resulted from the Commissioner's imposition of an accumulated earnings tax...

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