CLINTON CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8959.

159 F.2d 102 (1946)

CLINTON CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 24, 1946.


Attorney(s) appearing for the Case

Joseph W. Townsend, Frank E. Collins, and Scott, MacLeish & Falk, all of Chicago, Ill., for petitioner.

Douglas W. McGregor, Sewall Key, A.F. Prescott, S. D. Hanson and Mrs. Muriel S. Paul, Dept. of Justice and J. P. Wenchel and Bernard D. Daniels, Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before SPARKS and KERNER, Circuit Judges, and LINDLEY, District Judge.


KERNER, Circuit Judge.

This is a petition for review of an order which determined that the taxpayer had made an overpayment of $101.48 in income tax for 1940, but which decided there were deficiencies in the taxpayer's income tax and excess profits tax return for 1941 amounting to $2,429.93 and $3,992.55 respectively. The Commissioner has not filed a petition for review of that portion of the decision unfavorable to him. The only question for our determination then...

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