SHAPLEIGH HARDWARE CO. v. UNITED STATES

No. 10208.

81 F.2d 697 (1936)

SHAPLEIGH HARDWARE CO. v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

February 12, 1936.


Attorney(s) appearing for the Case

Harry W. Kroeger, of St. Louis, Mo. (Nagel, Kirby, Orrick & Shepley, of St. Louis, Mo., on the brief), for appellant.

L. W. Post, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key, John MacC. Hudson and E. E. Angevine, Sp. Assts. to Atty. Gen., Mr. Harry C. Blanton, U. S. Atty., of Sikeston, Mo., and Herbert H. Freer, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for the United States.

Before STONE, SANBORN, and BOOTH, Circuit Judges.


SANBORN, Circuit Judge.

This is an action at law for the recovery of additional income taxes paid by the appellant for the year 1930. The case was tried by the court without a jury, the facts being virtually undisputed. From a judgment for the government, the taxpayer appeals.

The facts are, briefly, these: The taxpayer is a Missouri corporation which has been for many years engaged in the wholesale hardware business. It kept its books and made its returns...

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