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PORTAGE SILICA CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5536.

49 F.2d 985 (1931)

PORTAGE SILICA CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

Rehearing Denied June 30, 1931.

Attorney(s) appearing for the Case

W. J. Dawley, of Cleveland, Ohio (Frank H. Pelton and Olive Payne Deering, both of Cleveland, Ohio, on the brief), for petitioner.

John V. Groner, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Percy S. Crewe, all of Washington, D. C., on the brief), for respondent.

Before DENISON, HICKS, and HICKENLOOPER, Circuit Judges.

HICKS, Circuit Judge.

Petitioner, Portage Silica Company, seeks a review of an order of redetermination entered by the Board of Tax Appeals sustaining a deficiency assessment in the sum of $7,974.76 of income and profit taxes for the year 1918. Petitioner has been engaged in the excavation and sale of sand and gravel since 1908. In 1908 and 1909 it acquired real properties at a cost of $40,892.87. Certain of these properties containing conglomerate consisting of sand...

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