District Court, W.D. Pennsylvania January 22, 1953, Civ. A. No. 9668 (Follansbee Steel Corp. v. United States)

GOURLEY, Chief Judge.

Taxpayer makes the ingenious argument that omission of the words “the taxpayer” from Section 211 of the Revenue Act of 1940 permits a different result from that reached in New Colonial Ice Co. v. Helvering, 1934, 292 U.S. 435, 54 S.Ct. 788, 78 L.Ed. 1348.