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UNITED STATES v. OGILVIE HARDWARE CO.

No. 11609.

155 F.2d 577 (1946)

UNITED STATES v. OGILVIE HARDWARE CO., Inc.

Circuit Court of Appeals, Fifth Circuit.

May 24, 1946.

Attorney(s) appearing for the Case

Robert R. Reynolds, Jr., Sp. Asst. to the Atty. Gen., and Sewall Key, Acting Asst. Atty.Gen., and Malcolm E. Lafargue, United States Atty., of Shreveport, La., for appellant.

Elias Goldstein and H. C. Walker, Jr., both of Shreveport, La., for appellee.

Before SIBLEY, HUTCHESON, and WALLER, Circuit Judges.

SIBLEY, Circuit Judge.

The suit in the District Court was to recover undistributed profits taxes, unlawfully exacted from Ogilvie Hardware Company for fiscal years ending May 31, 1937 and 1938. The unlawfulness of the exaction was asserted to arise out of the refusal to allow the credit provided by the Revenue Act of 1942, 56 Stat. 798, Section 501, 26 U.S.C.A. Int.Rev.Acts, page 344, which retroactively amended Section 26 of the Revenue Act of 1936. On stipulated...

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