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HELVERING v. UNION PUBLIC SERVICE CO.

No. 10036.

75 F.2d 723 (1935)

HELVERING, Com'r of Internal Revenue, v. UNION PUBLIC SERVICE CO.

Circuit Court of Appeals, Eighth Circuit.

January 22, 1935.

Attorney(s) appearing for the Case

A. F. Prescott, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

James C. Otis, of St. Paul, Minn. (Warren E. Burger, of St. Paul, Minn., and L. A. Gravelle, of Washington, D. C., on the brief), for respondent.

Before SANBORN, WOODROUGH, and BOOTH, Circuit Judges.

WOODROUGH, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals (opinion unreported) determining an overpayment of the respondent's income tax for the fiscal year ended March 31, 1929, in the amount of $9,973.22.

The facts, as stipulated and found by the Board of Tax Appeals, are as follows: The Union Public Service Company had outstanding on June 1, 1928, its 6 per cent. first mortgage gold bonds, par value $1,011,500, dated March...

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