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DR. SALSBURY'S LABORATORIES v. UNITED STATES

No. 12432.

133 F.2d 641 (1943)

DR. SALSBURY'S LABORATORIES v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

February 8, 1943.

Attorney(s) appearing for the Case

C. F. Snerly, of Chicago, Ill. (C. G. Myers, of Chicago, Ill., A. R. Eggert, of Charles City, Iowa, and Myers & Snerly, of Chicago, Ill., on the brief), for appellant.

Paul S. McMahon, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., Tobias E. Diamond, U. S. Atty., of Sheldon, Iowa, and William B. Danforth, Asst. U. S. Atty., of Sioux City, Iowa, on the brief), for appellee.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.

WOODROUGH, Circuit Judge.

This appeal is taken to reverse a judgment dismissing the plaintiff's suit for refund of $2,942.98 claimed to have been illegally exacted from plaintiff as excess profits tax for the calendar years 1934 and 1935.

It appears that while the president of the taxpayer corporation was absent from the United States and on August 14, 1934, within the time provided by law, the taxpayer's treasurer executed, verified and filed with the Collector...

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