STIMSON MILL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 11548.

163 F.2d 269 (1947)

STIMSON MILL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied August 25, 1947.

Writ of Certiorari Denied November 17, 1947.


Attorney(s) appearing for the Case

Bert L. Klooster, of Chicago, Ill. (Chapman & Cutler, of Chicago, Ill., of counsel), for petitioner.

Sewall Key, Acting Asst. Atty. Gen., Helen R. Carloss and Carlton Fox, Special Assts. to Atty. Gen., for respondent.

Before STEPHENS, HEALY and ORR, Circuit Judges.


Writ of Certiorari Denied November 17, 1947. See 68 S.Ct. 165.

ORR, Circuit Judge.

The question presented by this petition is whether § 713(e) (1) and § 722 of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, §§ 713(e) (1), 722, in force in 1942, may both be used to determine the excess profits credit of a taxpayer for the year 1942, or whether the two sections are mutually exclusive.

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