STANDARD PORTLAND CEMENT CO. v. COMMISSIONER OF INT. REV.

No. 5521.

80 F.2d 585 (1935)

STANDARD PORTLAND CEMENT CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

November 25, 1935.


Attorney(s) appearing for the Case

Maynard Teall and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Milford S. Zimmerman, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


DAVIS, Circuit Judge.

This proceeding is a review of four orders of redetermination of the United States Board of Tax Appeals for a deficiency in the income tax return for 1926 of each of the four petitioning corporations. The aggregate deficiency was $145,236.49 divided among the corporations as follows: Standard Portland Cement Company, a corporation of Ohio, $7,559.47; Sunshine Soda Company, a corporation of New York, $2,386.92; Standard Silicate Company, a corporation...

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