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DENMAN TIRE & RUBBER CO. v. COMMISSIONER OF INT. REV.

No. 11277.

192 F.2d 261 (1951)

DENMAN TIRE & RUBBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

November 13, 1951.

Attorney(s) appearing for the Case

I. W. Sharp, Cleveland, Ohio, I. W. Sharp, J. H. Kellogg, and R. G. Hengst, all of Cleveland, Ohio, on brief, for petitioner.

Morton K. Rothschild, Washington, D. C., Theron Lamar Caudle, Ellis N. Slack, A. F. Prescott, and Morton K. Rothschild, all of Washington, D. C., on brief, for respondent.

Before HICKS, Chief Judge, and MARTIN and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The petitioner, Denman Tire & Rubber Company, seeks a review of the ruling of the Tax Court which determined a deficiency in petitioner's excess profits tax for the taxable year 1943 in the amount of $125,330.80. The controversy involves the legal effect on petitioner's taxable income for the year 1941 of two transactions of petitioner in that year. If these transactions resulted in taxable gain to the petitioner, as claimed by the respondent...

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