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BUS & TRANSPORT S. CORP. v. COMMISSIONER OF INT. REV.

No. 5308.

79 F.2d 509 (1935)

BUS & TRANSPORT SECURITIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

July 3, 1935.

Attorney(s) appearing for the Case

Albert E. James, of Washington, D. C., for petitioner.

Morton K. Rothschild, of Washington, D. C., for respondent.

Before DAVIS, Circuit Judge, and JOHNSON and CLARK, District Judges.

CLARK, District Judge.

A taxing statute is drawn. Certain of its provisions work an injustice. They are modified. The modifications are scrutinized, not in the spirit of their enactment, but according to the letter of their language. Procedure designed to fit that letter is devised. The courts are asked to appraise that devising. Cf. our own opinion of two years ago, George H. Clapp v. D. B. Heiner, Collector of Internal Revenue...

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