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COMMISSIONER OF INTERNAL REVENUE v. MACKIN CORP.

No. 4247.

164 F.2d 527 (1947)

COMMISSIONER OF INTERNAL REVENUE v. MACKIN CORPORATION.

Circuit Court of Appeals, First Circuit.

December 4, 1947.

Attorney(s) appearing for the Case

Newton K. Fox, Sp. Asst. to the Atty. Gen. (Theron L. Caudle, Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., of counsel), for the Commissioner.

Myron S. Winer and Helmar M. Raphael, both of Boston, Mass., for Mackin Corporation.

Smith, Kilpatrick, Cody, Rogers & McClatchey, of Atlanta, Ga. (Marion Smith and Louis Regenstein, Jr., both of Atlanta, Ga., of counsel), amici curiae.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue for review of decisions of the Tax Court which failed to sustain his determination of certain deficiencies in the respondent's excess profits taxes for the years 1940 and 1941. The facts have been stipulated.

The respondent, Mackin Corporation, ever since its organization under the laws of Maine in 1929, has been regularly engaged in Portland in the business of selling clothing...

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