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CLEVELAND AUTOMOBILE CO. v. UNITED STATES

No. 6336.

70 F.2d 365 (1934)

CLEVELAND AUTOMOBILE CO. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

Rehearing Denied April 13, 1934.

Attorney(s) appearing for the Case

Isador Grossman, of Cleveland, Ohio (M. E. Newcomer, Ralph A. Colbert, and Holliday, Grossman & McAfee, all of Cleveland, Ohio, on the brief), for appellant.

Eldon O. Hanson, of Washington, D. C. (Wilfred J. Mahon and John B. Osmun, both of Cleveland, Ohio, and C. M. Charest and Herbert E. Carnes, both of Washington, D. C., on the brief), for the United States.

Before MOORMAN, HICKENLOOPER, and SIMONS, Circuit Judges.

SIMONS, Circuit Judge.

This appeal presents two questions, (1) whether, where the Commissioner of Internal Revenue has granted a special assessment of income and profit taxes pursuant to sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1093), a court may in an action for a refund review the Commissioner's determination of the taxpayer's net income, and (2) whether, if such power of review exists, the Commissioner properly valued the taxpayer's inventory under...

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