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CLAY SEWER PIPE ASS'N v. COM'R OF INTERNAL REVENUE

No. 8399.

139 F.2d 130 (1943)

CLAY SEWER PIPE ASS'N, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided December 6, 1943.

Attorney(s) appearing for the Case

Robert Guinther, of Akron, Ohio (Slabaugh, Seiberling, Guinther & Pflueger, of Akron, on the brief), for petitioner.

Muriel S. Paul, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

GOODRICH, Circuit Judge.

The taxpayer, Clay Sewer Pipe Association, Inc., came into being at the behest of several manufacturers in the clay sewer pipe industry in order to promote the sales of vitrified clay sewer pipe over sewer pipes made of other materials. Its formation was suggested to the industry by H. C. Maurer in 1938. Mr. Maurer had had considerable experience as sales manager of a clay sewer pipe company. The plan was to have the industry hire a chief...

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