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WISE & COOPER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 2551.

53 F.2d 843 (1931)

WISE & COOPER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

November 21, 1931.

Attorney(s) appearing for the Case

Clyde L. Rogers, of Washington, D. C. (Manton M. Wyvell, of Washington, D. C., on the brief), for petitioner.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM and WILSON, Circuit Judges, and MORRIS, District Judge.

WILSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals in affirming a determination by the Commissioner of Internal Revenue that the taxpayer was not entitled to have its excess profits taxes for the year 1920 assessed under sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1093), and of the refusal of the Board to grant the taxpayer a rehearing on the ground of newly discovered evidence and on an amended petition.<...

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