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TRICO PRODUCTS CORPORATION v. McGOWAN

No. 229, Docket 20940.

169 F.2d 343 (1948)

TRICO PRODUCTS CORPORATION v. McGOWAN.

Circuit Court of Appeals, Second Circuit.

July 21, 1948.

Attorney(s) appearing for the Case

Kenefick, Cooke, Mitchell, Bass & Letchworth, of Buffalo, N. Y., and Sherpick, Gilbert, Regan & Davis of New York City (Bruce Bromley, Roswell Magill, William Gilbert, Richard T. Davis and John W. Riehm, all of New York City, of counsel), for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, Lee A. Jackson and Homer R. Miller, Sp. Assts. to the Atty. Gen., and George L. Grobe, U. S. Atty., and R. N. Kurchgraber, Asst. U. S. Atty., both of Buffalo, N. Y., for appellee.

Before SWAN, CLARK and FRANK, Circuit Judges.

SWAN, Circuit Judge.

This is an action by Trico Products Corporation to recover taxes and interest thereon aggregating more than $1,500,000.00, which were paid to the defendant collector for the years 1936 and 1937 under section 102 of the Revenue Act of 1936, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, p. 851. The ultimate issue was whether the corporation was "availed of for the purpose of preventing the imposition of the surtax upon its shareholders or the shareholders...

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