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UNITED STATES v. NATIONAL TANK & EXPORT CO.

No. 5726.

45 F.2d 1005 (1930)

UNITED STATES v. NATIONAL TANK & EXPORT CO.

Circuit Court of Appeals, Fifth Circuit.

December 10, 1930.

Attorney(s) appearing for the Case

Charles L. Redding, U. S. Atty., of Savannah, Ga., and F. F. Toomey, Atty., Bureau of Internal Revenue, of Washington, D. C. (George Noble Jones, Asst. U. S. Atty., of Savannah, Ga., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Wright Matthews, Sp. Atty., Bureau of Internal Revenue, Wm. B. Waldo, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for the United States.

Gordon C. Carson, Alexander A. Lawrence, and Edmund H. Abrahams, all of Savannah, Ga., for appellee.

Before BRYAN and FOSTER, Circuit Judges, and SIBLEY, District Judge.

FOSTER, Circuit Judge.

In this case the material facts are substantially these: On March 14, 1919, appellee filed with the collector of internal revenue at Atlanta a tentative return on form 1031-T for the year ending December 31, 1918, showing an estimated tax due of $14,000, accompanied it with a check for $3,500 to cover one-fourth of the estimated tax, and requested an extension of time of forty-five days for filing a completed return. On May 1, 1919, a consolidated...

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