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UNITED STATES v. CONSOLIDATED ELEVATOR CO.

No. 12781.

141 F.2d 791 (1944)

UNITED STATES v. CONSOLIDATED ELEVATOR CO.

Circuit Court of Appeals, Eighth Circuit.

April 10, 1944.

Attorney(s) appearing for the Case

Frederic G. Rita, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and George J. Laikin, Sp. Assts. to the Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellant.

D. S. Holmes, of Duluth, Minn. (Holmes, Mayall, Reavill & Neimeyer, of Duluth, Minn., on the brief), for appellee.

Before SANBORN, THOMAS, and RIDDICK, Circuit Judges.

THOMAS, Circuit Judge.

On August 1, 1939, the Consolidated Elevator Company, a Minnesota corporation, began doing business. On the same date it acquired by purchase from a former owner certain real estate situated in Duluth, Minnesota. In its first income tax return filed April 11, 1940, for the period August 1, 1939, to January 31, 1940, the company deducted the general taxes levied for the calendar year 1939 and payable in 1940 on the real estate so acquired in...

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