Case Name: MT. MANSFIELD TELEVISION, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1965-02-26
Citations: 342 F.2d 994
Docket Number: No. 344, Docket 29352
Parties: MT. MANSFIELD TELEVISION, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 342
Pages: 994–994

Head Matter:
MT. MANSFIELD TELEVISION, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.
No. 344, Docket 29352.
United States Court of Appeals Second Circuit.
Submitted Feb. 19, 1965.
Decided Feb. 26, 1965.
A. Pearley Feen, Burlington, Vt., for plaintiff-appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David 0. Walter, Robert I. Waxman, Attorneys, Dept, of Justice (Joseph F. Radigan, U. S. Atty., District of Vermont, John H. Carnahan, Asst. U. S. Atty., of counsel), for defendant-appellee.
Before WATERMAN, FRIENDLY and HAYS, Circuit Judges.

Opinion:
PER CURIAM:
Taxpayer seeks reversal of judgment below against taxpayer in its unsuccessful suit to recover a sum paid to the Internal Revenue Service as a deficiency income tax for the calendar years 1957 and 1958.
The judgment for defendant is affirmed on the reasoned opinion of the district judge below, 239 F.Supp. 539 and on the authority of Starr's Estate v. Commissioner, 274 F.2d 294 (9 Cir.1959.)