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INTERNATIONAL BANDING MACH. CO. v. COM'R OF INTERNAL REVENUE

No. 32.

37 F.2d 660 (1930)

INTERNATIONAL BANDING MACH. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 20, 1930.

Attorney(s) appearing for the Case

Isidor Wels, of New York City, for petitioner.

Sewall Key and Randolph C. Shaw, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before L. HAND, SWAN, and MACK, Circuit Judges.

SWAN, Circuit Judge (after stating the facts as above).

The board gave no reason for denying the taxpayer's motion to amend its petition to conform to the proofs, except a reference to its rules 18 and 32. The material portions of these rules read as follows:

"Rule 18. Amended and Supplemental Pleadings. * * * Upon motion made, the board may, in its discretion, at any time before the conclusion of the hearing...

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