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COMMISSIONER OF INTERNAL REVENUE v. VANDEVEER

No. 8168.

114 F.2d 719 (1940)

COMMISSIONER OF INTERNAL REVENUE v. VANDEVEER.

Circuit Court of Appeals, Sixth Circuit.

September 16, 1940.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

David A. Gaskill, of Cleveland, Ohio, and C. J. McGuire, of Washington, D. C. (Thompson, Hine & Flory, David A. Gaskill, and Earl P. Schneider, all of Cleveland, Ohio, on the brief), for respondent.

Before HICKS, SIMONS, and ARANT, Circuit Judges.

ARANT, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue to review determinations of the Board of Tax Appeals that petitioner overpaid $4,493.77 in income tax for the year 1930 and owes $2,065.51 for the year 1931.

W. W. Vandeveer and F. R. Newman organized the Allied Oil Company, Inc., in 1925, to sell and distribute fuel oil. From the beginning they owned all the common stock, with the exception of qualifying shares, and one hundred...

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