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S. KLEIN ON THE SQUARE v. COMMISSIONER OF INTERNAL REV.

No. 151, Docket 21820.

188 F.2d 127 (1951)

S. KLEIN ON THE SQUARE, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided April 4, 1951.

Attorney(s) appearing for the Case

Bertram Harnett, of New York City (Sidney I. Roberts, of New York City, on the brief), for petitioner.

Irving I. Axelrad, Special Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Special Assts. to Atty. Gen., on the brief), for respondent.

Before CHASE, CLARK, and FRANK, Circuit Judges.

CLARK, Circuit Judge.

Petitioner-taxpayer, S. Klein on the Square, Inc., is the corporate successor to a clothing and ready-to-wear business at 14 Union Square, New York City, operated by its founder, Samuel Klein, as sole proprietor until his death on November 15, 1942. Petitioner, in computing its excess profits taxes for the period from its start of business on April 16, 1944, until the end of its fiscal year on September 30, 1945, took an excess profits credit...

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