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BASALT ROCK CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 12080.

180 F.2d 281 (1950)

BASALT ROCK CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

Writ of Certiorari Denied May 29, 1950.

Attorney(s) appearing for the Case

Francis R. Kirkham, Sigvald Nielson, Harry R. Horrow and Murray Gartner, San Francisco, Cal. (Pillsbury, Madison & Sutro, San Francisco, Cal., of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Hilbert P. Zarky and Sumner Redstone, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, HEALY and POPE, Circuit Judges.

Writ of Certiorari Denied May 29, 1950. See 70 S.Ct. 1003.

MATHEWS, Circuit Judge.

Here for review is a decision of the Tax Court (10 T.C. 600) holding that there was a deficiency of $355,342.21 in respect of petitioner's excess profits tax1 for 1942 — a decision from which five judges of the Tax Court dissented.2 Petitioner contends that, instead of a deficiency...

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