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L. LOEWY & SON v. COMMISSIONER OF INTERNAL REVENUE

No. 239.

31 F.2d 652 (1929)

L. LOEWY & SON, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 1, 1929.

Attorney(s) appearing for the Case

Paskus, Gordon & Hyman, of New York City (Arthur B. Hyman, of New York City, of counsel), for appellant.

Mabel Walker Willebrandt, Asst. Atty. Gen. (John Vaughan Groner, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).

The questions involved on this appeal are:

(1) Whether the taxpayer and the Commissioner reached an agreement fixing the amount of the tax which, when followed by payment, constituted an accord and satisfaction, or an estoppel, and barred the assessment and collection of additional taxes.

(2) Whether or not the assessment and collection of...

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