ARTHUR C. HARVEY CO. v. MALLEY

No. 2667.

61 F.2d 365 (1932)

ARTHUR C. HARVEY CO. v. MALLEY et al.

Circuit Court of Appeals, First Circuit.

October 11, 1932.


Attorney(s) appearing for the Case

O. Walker Taylor, of Boston, Mass., for appellant.

Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to the U. S. Atty., both of Boston, Mass., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Herbert S. Fessenden, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellees.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


WILSON, Circuit Judge.

The plaintiff in this case filed a petition for a rehearing, which has been denied. It now asks to be heard orally on the question of the proper method of computing taxes under sections 205 and 226 of the Revenue Act 1918 (40 Stat. 1061, 1075), in order that this court may correct what plaintiff's counsel conceives to be an error on the part of the court in interpreting these two sections.

Rule 29 requires that petitions for rehearing...

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