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FRIEDLANDER CORP. v. COMMISSIONER OF INTERNAL REV.

No. 14903.

216 F.2d 757 (1954)

The FRIEDLANDER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

November 16, 1954.

Attorney(s) appearing for the Case

Waldo DeLoache and Gibson & DeLoache, Moultrie, Ga., for Friedlander Corp., Petitioner.

James Q. Riordan, Sp. Asst. Atty. Gen., Ellis N. Slack, David O. Walter, Lee A. Jackson and H. Brian Holland, Asst. Attys. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, William D. Crampton, Sp. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.

HUTCHESON, Chief Judge.

This appeal from a tax court decision1 by a divided court, determining an aggregate net deficiency of $309,195.42, in declared value excess profits taxes and excess profits taxes, for periods ending December 31, 1942, 1943, 1944 and 1945, presents two questions for decision.

The first and principal one is whether the tax court erred in holding that the income of...

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