Charles G. Rodman, as Trustee of the Estate of W.T. Grant Company, Bankrupt v. Commissioner of Internal Revenue

J. JOSEPH SMITH, Circuit Judge:

Charles G. Rodman (“Rodman”), Trustee in bankruptcy of the Estate of W. T. Grant Company (“Grant”), appeals from a decision of the Tax Court, Charles R. Simpson, Judge, denying motion for further trial and entering judgment on computation in accordance with this court’s opinion in W. T. Grant Co. v. Commissioner, 483 F.2d 1115 (2d Cir. 1973), rehearing en banc denied; cert. denied, 416 U.S. 937, 94 S.Ct. 1937, 40 L.Ed.2d 288 (1974). Appellant alleges that our prior decision rests on an erroneous legal analysis. He cites the intervening bankruptcy of Grant in…