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U.S. Court of Appeals for the Second Circuit, 1958

E. W. Edwards & Son v. United States

E. W. Edwards & Son v. United States
U.S. Court of Appeals for the Second Circuit · Decided April 29, 1958
255 F.2d 407 (Federal Reporter, Second Series)

E. W. Edwards & Son v. United States

Opinion of the Court

PER CURIAM.

This is an appeal by plaintiff from a judgment dismissing its complaint in an action to recover an alleged overpayment of federal income tax for the year 1953. The judgment is affirmed on the opinion below. 162 F.Supp. 97.1

. See also the somewhat analogous situations discussed in Blackwell Oil & Gas Co. v. Commissioner, 10 Cir., 60 F.2d 257, and Hales-Mullaly, Inc., v. Commissioner, 10 Cir., 131 F.2d 509.

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