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NEPTUNE METER CO. v. PRICE

No. 317.

98 F.2d 76 (1938)

NEPTUNE METER CO. v. PRICE, Collector.

Circuit Court of Appeals, Second Circuit.

June 20, 1938.

Attorney(s) appearing for the Case

Regan & Barrett and Charles R. Barrett, all of New York City (S. Stanwood Menken, of New York City, of counsel), for appellant.

James W. Morris, Asst. Atty. Gen., Sewall Key and Clarence E. Dawson, Sp. Assts. to Atty. Gen., Harold St. L. O'Dougherty, U. S. Atty., and Clarence Wilson, Asst. U. S. Atty., both of Brooklyn, N. Y., for appellee.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

This is an appeal from a judgment for the defendant entered after a trial to a judge by stipulation. The action was to recover income taxes erroneously collected, and the issue is as to a deduction for loss in the year 1926, which the plaintiff originally failed to take, but which it later set up in a claim for refund, filed in season but disallowed on the merits by the Commissioner. This loss arose through the purchase by the plaintiff of...

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