MAHONEY MOTOR CO. v. COMMISSIONER OF INTERNAL REV.

No. 14305.

192 F.2d 508 (1951)

MAHONEY MOTOR CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

November 20, 1951.


Attorney(s) appearing for the Case

James W. R. Brown, Omaha, Neb. (James J. Fitzgerald, Jr. and Seymour L. Smith, Omaha, Neb., on the brief), for petitioner.

Edward J. P. Zimmerman, Special Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Special Assts. to the Atty. Gen. on the brief), for respondent.

Before GARDNER, Chief Judge, and THOMAS and JOHNSEN, Circuit Judges.


JOHNSEN, Circuit Judge.

Review is sought of a decision of the Tax Court, 15 T.C. 118, which upheld assessments of deficiencies made by the Commissioner of Internal Revenue in the taxpayer's excess profits taxes for the calendar years 1944 and 1945, in the amounts of $8,377.85 and $11,319.76 respectively.

The deficiencies arose out of the Commissioner's disallowance of the taxpayer's...

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