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COMMISSIONER OF INT. REV. v. JOHN A. WATHEN DIST. CO.

No. 9715.

147 F.2d 998 (1945)

COMMISSIONER OF INTERNAL REVENUE v. JOHN A. WATHEN DISTILLERY CO.

Circuit Court of Appeals, Sixth Circuit.

February 14, 1945.

Attorney(s) appearing for the Case

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Muriel S. Paul, all of Washington, D. C., on the brief), for petitioner.

John E. Tarrant, of Louisville, Ky. (John E. Tarrant, Arthur W. Grafton, and Earl S. Wilson, all of Louisville, Ky., Ogden Galphin, Tarrant & Street, and Grafton & Grafton, all of Louisville, Ky., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.

HICKS, Circuit Judge.

Petition to review a decision of the Tax Court that there were no deficiencies in respondent's income taxes for the years 1936 and 1937. The Commissioner had asserted deficiencies for these years of $100,751.67 and $37,182.72, respectively, as surtaxes on undistributed profits.

Respondent, a corporation organized under the laws of Missouri, and having its principal place of business in Louisville, Ky., engaged in 1934 in the business...

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