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DAVID J. JOSEPH CO. v. COM'R OF INTERNAL REVENUE

No. 10598.

136 F.2d 410 (1943)

DAVID J. JOSEPH CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 21, 1943.

Attorney(s) appearing for the Case

Howard Gould, of Cincinnati, Ohio, and Leonard B. Levy, of New Orleans, La., for petitioner.

Robt. N. Anderson, Sewall Key, and Newton K. Fox, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and WALLER, Circuit Judges.

WALLER, Circuit Judge.

David J. Joseph, Inc., transferor of petitioner, during its fiscal year ending September 30, 1937, entered into a number of contracts with British Iron & Steel Corporation, Ltd., for the sale of scrap iron and steel to the latter, totalling $7,003,256.17. The contracts provided that if any shortage existed upon unloading the cargo by the buyer, the seller would refund to the buyer the value of any...

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