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VAN NORMAN CO. v. WELCH

No. 3949.

141 F.2d 99 (1944)

VAN NORMAN CO. v. WELCH, Former Collector of Internal Revenue.

Circuit Court of Appeals, First Circuit.

March 8, 1944.

Attorney(s) appearing for the Case

Bennett Sanderson, of Boston, Mass. (Hale, Sanderson, Byrnes & Morton and Francis G. Moulton, all of Boston, Mass., of counsel), for appellant.

William B. Waldo, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., A. F. Prescott and Muriel Paul, Sp. Assts. to the Atty. Gen., Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., on the brief), for appellee.

Before MAHONEY and WOODBURY, Circuit Judges, and PETERS, District Judge.

MAHONEY, Circuit Judge.

This is an action to recover an alleged overpayment of federal income tax for the year 1936. The case was tried before a judge on stipulated facts and documentary evidence. The taxpayer, a Massachusetts corporation, formerly Van Norman Machine Tool Company, here appeals from the judgment for the Collector.

The first of the two questions presented is whether the taxpayer is entitled to a larger dividends paid credit in the year 1936...

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