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HAMILTON MFG. CO. v. UNITED STATES

No. 11071.

214 F.2d 644 (1954)

HAMILTON MFG. CO. v. UNITED STATES.

United States Court of Appeals Seventh Circuit.

July 16, 1954.

Attorney(s) appearing for the Case

Frederic Sammond, Milwaukee, Wis., Joseph R. Barnett, Harry L. Wallace, Fairchild, Foley & Sammond, Milwaukee, Wis., of counsel, for appellant.

Timothy T. Cronin, U. S. Atty., Milwaukee, Wis., H. Brian Holland, Asst. Atty. Gen., Maurice P. Wolk, Asst. Atty. Gen., Washington, D. C., Ellis N. Slack, Sp. Asst. to Atty Gen., for appellee.

Before MAJOR, Chief Judge, and LINDLEY and SCHNACKENBERG, Circuit Judges.

LINDLEY, Circuit Judge.

Plaintiff, a Wisconsin corporation, brought suit in the District Court to recover undistributed profits tax assessed and paid for the year 1936 under the Revenue Act of that year, 26 U.S.C. § 14, which imposed a surtax on retained corporate net income earned but not distributed to the stockholders. The statute was amended in 1942 in order to provide retroactive relief for taxpayers who had been...

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