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DENMAN v. SQUIRE

Nos. 8080, 8081.

111 F.2d 921 (1940)

DENMAN v. SQUIRE, Superintendent of Banks of Ohio. GUITTEAU, Collector of Internal Revenue, v. SAME.

Circuit Court of Appeals, Sixth Circuit.

May 6, 1940.

Attorney(s) appearing for the Case

F. G. Rita, of Washington, D. C. (James W. Morris, Sewall Key, and J. L. Monarch, all of Washington, D. C., Emerich B. Freed, of Cleveland, Ohio, and Gerald P. Openlander, of Toledo, Ohio, on the brief), for appellants.

John J. Kendrick, of Toledo, Ohio (Fraser, Effler, Shumaker & Winn, of Toledo, Ohio, on the brief), for appellee.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.

HICKS, Circuit Judge.

The Commerce Guardian Trust & Savings Bank of Toledo, Ohio, filed its income tax return for 1929 and reported a net income of $270,240.49 and a tax of $29,726.45. It filed its return for 1930 and reported a net income of $39,506.67 and a tax of $4,740.86. Squire, as Superintendent of Banks in charge of the liquidation of the Bank, filed a refund claim for $20,547.46 for taxes paid by the Bank for 1929 and later filed a similar claim for the...

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