ELLIOTT ADDRESSING MACH. CO. v. COMMISSIONER OF INT. REV.

No. 3774.

131 F.2d 700 (1942)

ELLIOTT ADDRESSING MACH. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

November 27, 1942.


Attorney(s) appearing for the Case

Lawrence E. Green, of Boston, Mass. (Wilfred H. Smart and George E. Ray, both of Boston, Mass., of counsel), for petitioner.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, and J. M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals sustaining a determination by the Commissioner of Internal Revenue of deficiencies in the income tax of the Elliott Addressing Machine Company, a Massachusetts corporation, in the amounts of $11,659.48 for 1936 and $5,386.62 for 1937. The petitioner claimed that it was entitled to the undistributed profits surtax credits under Section 26(c) (1) and (2) of the Revenue Act of 1936...

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