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JONES v. FIRST NAT. BLDG. CORPORATION

No. 3245.

155 F.2d 815 (1946)

JONES, Collector of Internal Revenue, v. FIRST NAT. BLDG. CORPORATION.

Circuit Court of Appeals, Tenth Circuit.

May 15, 1946.

Attorney(s) appearing for the Case

Lester L. Gibson, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., Helen R. Carloss, Sp. Asst. to Atty. Gen., and Charles E. Dierker, U. S. Atty., of Oklahoma City, Okl., on the brief), for appellant.

Earl Pruet, of Oklahoma City, Okl, (Frank Chilson and Richardson, Shartel, Cochran & Pruet, all of Oklahoma City, Okl., on the brief), for appellee.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

PHILLIPS, Circuit Judge.

This is an appeal from a judgment on claims for refund of surtaxes on undistributed profits taxes for the years 1936 and 1937.

First National Building Corporation1 was incorporated under the laws of Delaware in 1930 for the sole purpose of erecting, owning, and operating the First National Building in Oklahoma City, Oklahoma. At all times here material, it had outstanding 57,463 shares of no par value common...

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