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HELVERING v. N. O. NELSON CO.

Nos. 12298, 12297, 12297, 12298.

133 F.2d 846 (1943)

HELVERING v. N. O. NELSON CO. N. O. NELSON CO. v. HELVERING.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied March 16, 1943.

Attorney(s) appearing for the Case

Arnold Just, of St. Louis, Mo. (Abraham Lowenhaupt, Stanley S. Waite, H. M. Stolar, and Lowenhaupt, Waite & Stolar, all of St. Louis, Mo., on the brief), for N. O. Nelson Company.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for Guy T. Helvering, Commissioner of Internal Revenue.

Before SANBORN, WOODROUGH and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

In the two cases here presented cross-petitions were filed to review a decision of the United States Board of Tax Appeals, 45 B.T.A. 899. In No. 12,298 the taxpayer, N. O. Nelson Company, seeks reversal of that part of the decision holding that in computing income taxes for the years 1936 and 1937 the company is not entitled to the credit authorized by § 26(c) (1) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts...

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