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DIAMOND ALKALI CO. v. HEINER

Nos. 4419, 4426, 4427.

60 F.2d 505 (1932)

DIAMOND ALKALI CO. v. HEINER, Collector of Internal Revenue. HEINER, Collector of Internal Revenue, v. DIAMOND ALKALI CO. LEWELLYN v. SAME.

Circuit Court of Appeals, Third Circuit.

On Rehearing July 26, 1932.

Attorney(s) appearing for the Case

Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa. (John W. Davis, of New York City, William A. Seifert, Maynard Teall, and W. W. Booth, all of Pittsburgh, Pa., and Marion N. Fisher, of Washington, D. C., of counsel), for Diamond Alkali Co.

Louis Edward Graham, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for Heiner.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

These cases were tried by the court below under a stipulation of the parties, without a jury. Diamond Alkali Company, the taxpayer, plaintiff below, was engaged in the manufacture of soda ash and related products. It filed its income and profits tax returns for the years 1918 and 1920 on June 16, 1919, and May 13, 1921, respectively, and paid the amounts shown therein as due. Thereafter the Commissioner of Internal Revenue assessed as additional...

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