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ALLEN v. ATLANTA STOVE WORKS

No. 10595.

138 F.2d 452 (1943)

ALLEN, Collector of Internal Revenue, v. ATLANTA STOVE WORKS, Inc.

Circuit Court of Appeals, Fifth Circuit.

October 28, 1943.

Attorney(s) appearing for the Case

Joseph M. Jones and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and T. Hoyt Davis, U. S. Atty., of Macon, Ga., for appellant.

Bertram S. Boley and E. D. Smith, Jr., both of Atlanta, Ga., for appellee.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

SIBLEY, Circuit Judge.

Atlanta Stove Works paid additional income taxes demanded of it, sought a refund of $715.35 and interest as illegally exacted, which was refused, and prosecuted a suit against the Collector, which was successful. The Collector appeals.

The undisputed facts are that the taxpayer prior to 1935 made returns on an accrual basis and for a fiscal year ending March 31. By permission of the Commissioner a shift was made in 1935 to a calendar...

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