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SAFETY TUBE CORP. v. COMMISSIONER OF INTERNAL REV.

No. 10614.

168 F.2d 787 (1948)

SAFETY TUBE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 1, 1948.

Attorney(s) appearing for the Case

Garnett S. Andrews, of Nashville, Tenn. (Garnett S. Andrews, of Nashville, Tenn., on the brief), for petitioner.

Fred E. Youngman, of Washington, D. C. (Theron Lamar Caudle, Sewall Key, Robert N. Anderson and Fred E. Youngman, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States which sustained a determination of the Commissioner finding deficiencies in income tax of $1,138.23 and in personal holding company surtax of $9,221.34. An item of 25% surtax penalty in the amount of $2,305.34 was not sustained by the Tax Court, and is not involved.

The principal question arises out of the payment of $8,107.35, expenses of litigation, which...

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