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R. SIMPSON & CO. v. COMMISSIONER

No. 1.

321 U.S. 225 (1944)

R. SIMPSON & CO., INC. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 14, 1944.

Attorney(s) appearing for the Case

Mr. Gerald Donovan for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, Alvin J. Rockwell, and Ray A. Brown were on the brief, for respondent.

MR. JUSTICE JACKSON delivered the opinion of the Court.

For the years 1934, 1935, and 1936 the taxpayer, a corporation, filed complete income and excess-profits tax returns on Form 1120 of the Treasury Department. Each of these included a question whether the corporation was a personal holding company within the meaning of § 351 of the applicable revenue act and stated that if it was, an additional return on Form 1120H was required. The taxpayer answered the...

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