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LOUISVILLE PROVISION CO. v. COMMISSIONER OF INT. REV.

Nos. 9940, 9941.

155 F.2d 505 (1946)

LOUISVILLE PROVISION CO. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. LOUISVILLE PROVISION CO.

Circuit Court of Appeals, Sixth Circuit.

Rehearing Denied May 28, 1946.

Attorney(s) appearing for the Case

Charles I. Dawson, of Louisville, Ky. (Charles I. Dawson and Woodward, Dawson, Hobson & Fulton, all of Louisville, Ky., on the brief), for petitioner and cross-respondent.

Leland T. Atherton, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D. C., on the brief), for respondent and cross-petitioner.

Before HICKS, ALLEN, and MARTIN, Circuit Judges.

ALLEN, Circuit Judge.

These cases arise on petitions to review a decision of the Tax Court of the United States which determined a deficiency in unjust enrichment taxes imposed under § 501(a) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 944, for the taxable year of Oct. 1, 1934, to Oct. 1, 1935. The Commissioner had theretofore determined a deficiency of $56,692.64, together with a penalty of $14,173.16. The Tax Court, after exhaustive hearings...

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