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INSULAR SUGAR REFINING CORP. v. COMMISSIONER OF INT. R.

No. 44, Docket 20231.

157 F.2d 673 (1946)

INSULAR SUGAR REFINING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

October 24, 1946.

Attorney(s) appearing for the Case

J. Sterling Halstead, of New York City, for petitioner.

Newton K. Fox, Sp. Asst. to Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and FRANK, Circuit Judges.

PER CURIAM.

When this case was before us last year (2 Cir., 150 F.2d 8, 11), a majority of the court held that the Tax Court had been right except that it had mistakenly reversed the assessments, levying the deficiency properly assessable for the year 1935 in the year 1936; and vice versa. Since the deficiencies were not the same, this required a refund of part of the deficiency paid for the year 1935, and an increased deficiency...

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