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GEORGE SCHAEFER & SONS v. COMMISSIONER OF INT. REV.

No. 105, Docket 22819.

209 F.2d 440 (1954)

GEORGE SCHAEFER & SONS, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided January 4, 1954.

Attorney(s) appearing for the Case

Richard W. Wilson, New York City, for petitioner.

H. Brian Holland, Ellis N. Slack, Washington, D. C., and John J. Kelley, Jr., New York City, for respondent.

Before CLARK, FRANK and HINCKS, Circuit Judges.

FRANK, Circuit Judge.

The sole question is whether acceptance by the OPA of a settlement of overcharges made in violation of the Emergency Price Control Act of 1942, 50 U.S.C.Appendix, § 901 et seq. — proves that the violation was so innocent that allowance of a tax deduction for the settlement payment would not "`frustrate' any `sharply defined' policies of the * * * Act". Jerry Rossman Corp. v. Commissioner, 2 Cir., 175 F.2d 711

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