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HAFFENREFFER BREWING CO. v. COMMISSIONER OF INT. REV.

No. 3593.

116 F.2d 465 (1940)

HAFFENREFFER BREWING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 23, 1940.

Attorney(s) appearing for the Case

David Burstein, of Boston, Mass. (Edward J. Keelan, Jr., and Lawrence E. Green, both of Boston, Mass., on the brief), for petitioner for review.

George H. Zeutzius, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Morton K. Rothschild, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before MAGRUDER and MAHONEY, Circuit Judges, and PETERS, District Judge.

MAHONEY, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals involving the surtax imposed on a personal holding company by Section 351 of the Revenue Act of 1934, 48 Stat. 751, 26 U.S.C.A. Int.Rev.Acts, page 757. The taxpayer in 1934 paid the sum of $86,400 out of its 1933 net income for the retirement of part of its outstanding preferred stock in accordance with the terms of a contract entered into in 1930, and deducted that sum...

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