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SOUTH DADE FARMS v. COMMISSIONER OF INTERNAL REVENUE

No. 10746.

138 F.2d 818 (1943)

SOUTH DADE FARMS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 16, 1943.

Attorney(s) appearing for the Case

Douglas D. Felix, of Miami, Fla., for petitioner.

Bernard Chertcoff, Sewall Key, A. F. Prescott, and Muriel S. Paul, Sp. Assts. to Atty. Gen., 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 and HOLMES, Circuit Judges, and RUSSELL, District Judge.

HOLMES, Circuit Judge.

This is a petition for review of a decision of the Tax Court sustaining in part a deficiency assessment by the Commissioner with respect to the income and excess profits taxes of the petitioner for its fiscal year ending June 30, 1937.

Section 41 of the Revenue Act of 1936 provides that net income shall be computed upon the basis of the taxpayer's annual accounting period in accordance with the method of accounting regularly employed...

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