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ANTHONY P. MILLER, INC. v. COMMISSIONER OF INT. REV.

No. 9372.

164 F.2d 268 (1947)

ANTHONY P. MILLER, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided November 18, 1947.

Attorney(s) appearing for the Case

S. Leo Ruslander, of Pittsburgh, Pa. (Julian Ruslander and Jerome B. Lieber, both of Pittsburgh, Pa., on the brief), for petitioner.

Helen Goodner, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before ALBERT LEE STEPHENS, GOODRICH, and O'CONNELL, Circuit Judges.

GOODRICH, Circuit Judge.

In asking reversal of a decision by the Tax Court1 the taxpayer corporation tenders us six issues. Five of them present questions of fact; one presents a question of law. The question of law will be treated first.

The question of law is narrow but interesting. It has to do with Section 24(c) of the Internal Revenue Code, 26 U.S.C.A Int.Rev.Code, § 24(c), dealing with situations in which deductions...

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