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W. D. HADEN CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 11948.

165 F.2d 588 (1948)

W. D. HADEN CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

January 23, 1948.

Attorney(s) appearing for the Case

Bleecker L. Morse, of Galveston, Tex., for petitioner.

I. Henry Kutz, Sewall Key, George A. Stinson and Helen R. Carloss, Sp. Assts. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., J. P. Wenchel, and Claude R. Marshall, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

SIBLEY, Circuit Judge.

In redetermining income and excess profits taxes of W. D. Haden Company for 1940 and 1941, five claimed deductions were disallowed by the Tax Court which are the subjects of this petition for review. The primary facts found are not disputed, and will be stated briefly as to each controversy.

1. Highland Farms Transaction. In October, 1931, the taxpayer, conducting a business of selling building materials and oyster shells, had advanced...

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