SHELLABARGER GRAIN PRODUCTS CO. v. COM'R OF INT. REV.

Nos. 8478, 8536.

146 F.2d 177 (1944)

SHELLABARGER GRAIN PRODUCTS CO. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. SHELLABARGER GRAIN PRODUCTS CO.

Circuit Court of Appeals, Seventh Circuit.

December 2, 1944.


Attorney(s) appearing for the Case

Robert P. Vail, of Decatur, Ill., for Shellabarger Grain Products Co.

Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, Harry Baum, and Morton K. Rothschild, Asst. Attys. Gen., and J. P. Wenchel, and Bernard D. Daniels, Bureau of Internal Revenue, both of Washington, D. C., for the Commissioner.

Before SPARKS, MAJOR, and MINTON, Circuit Judges.


MAJOR, Circuit Judge.

These are petitions to review a decision of the Tax Court of the United States concerning income and excess profits tax liability of Shellabarger Grain Products Company, a corporation, for the fiscal year ending September 30, 1938. In No. 8478, the corporation (taxpayer) complains of that portion of the decision which is unfavorable to it, and in No. 8536, the Commissioner of Internal Revenue complains of that portion of the decision which is...

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