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MICHIGAN IRON & LAND CO. v. UNITED STATES

No. 41973.

10 F.Supp. 563 (1935)

MICHIGAN IRON & LAND CO. v. UNITED STATES.

Court of Claims.

April 8, 1935.

Attorney(s) appearing for the Case

Ralph W. Barbier, of Detroit, Mich. (Raymond H. Berry, Claude H. Stevens, Arthur R. Wood, and Arthur L. Evely, all of Detroit, Mich., on the brief), for plaintiff.

James A. Cosgrove, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen. (William W. Scott and John T. Koehler, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

WHALEY, Judge.

The case presents the questions whether, where the Commissioner of Internal Revenue has granted a special assessment of 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 real property holdings as of March 1,...

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