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CONTINENTAL PETROLEUM CO. v. UNITED STATES

No. 1452.

87 F.2d 91 (1936)

CONTINENTAL PETROLEUM CO. v. UNITED STATES.

Circuit Court of Appeals, Tenth Circuit.

December 14, 1936.

Attorney(s) appearing for the Case

Elmer J. Lundy and Thos. D. Lyons, both of Tulsa, Okl. (Floyd F. Toomey, of Washington, D. C., Frank Pace, of Little Rock, Ark., and Troy Pace, of Los Angeles, Cal., on the brief), for appellant.

George H. Zeutzius, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and J. Louis Monarch, Andrew D. Sharpe, and Maurice J. Mahoney, Sp. Assts. to the Atty. Gen., on the brief), for the United States.

Before PHILLIPS, McDERMOTT, and BRATTON, Circuit Judges.

BRATTON, Circuit Judge.

This is an action to recover upon an alleged overpayment of income taxes for the calendar year 1922, in the sum of $253,620.84. Several defenses were interposed, the second being that an order of redetermination of the Board of Tax Appeals was res judicata of the matters in controversy. A jury was waived and the case tried before the court.

The court directed that the evidence first offered be confined to the plea of res judicata. That...

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