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COMMISSIONER OF INTERNAL REV. v. I. A. O'SHAUGHNESSY, INC.

Nos. 2304, 2313.

124 F.2d 33 (1941)

COMMISSIONER OF INTERNAL REVENUE v. I. A. O'SHAUGHNESSY, Inc. I. A. O'SHAUGHNESSY, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

November 5, 1941.

Attorney(s) appearing for the Case

Thomas E. Elcock, of Wichita, Kan. (Harry C. Castor and J. Paul Jorgensen, both of Wichita, Kan., on the brief), for taxpayer.

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Joseph M. Jones, Sp. Assts. to the Atty. Gen., on the brief), for the Commissioner.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.

MURRAH, Circuit Judge.

The Commissioner of Internal Revenue and the taxpayer, I. A. O'Shaughnessy, Inc., have appealed from the decision of the Board of Tax Appeals. The appeals are based upon one record and are from one judgment, involving the application of Sections 23(m), 114(b) (3) of the Revenue Act of 1934, U.S.C. Tit. 26, §§ 23(m), 114 (b) (3), c. 277, 48 Stat. 680, 688, 710, 26 U.S.C.A. Int.Rev.Code, §§ 23(m), 114(b) (3),

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