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SCOFIELD v. VALLEY PIPE LINE CO.

No. 10543.

138 F.2d 835 (1943)

SCOFIELD, Collector of Internal Revenue, v. VALLEY PIPE LINE CO.

Circuit Court of Appeals, Fifth Circuit.

November 16, 1943.

Attorney(s) appearing for the Case

Louise Foster and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr. Asst. Atty. Gen., and Ben F. Foster, U. S. Atty., and J. M. Burnett, Asst. U. S. Atty., both of San Antonio, Tex., for appellant.

R. N. Gresham, of San Antonio, Tex., for appellee.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

Appellee, in its income tax return for 1936, claimed an undistributed profits surtax credit1 of $77,228.55 paid in that year under a contract restricting payment of dividends.2 The claim disallowed, appellee sued, and obtained judgment against, the collector for $11,642.69, the overpayment resulting from the disallowance. The collector is...

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