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KELM v. MINNEAPOLIS, NORTHFIELD & SOUTHERN RAILWAY

Nos. 15072, 15073.

225 F.2d 909 (1955)

Elmer F. KELM, Collector of Internal Revenue, Appellant, v. MINNEAPOLIS, NORTHFIELD & SOUTHERN RAILWAY, a Corporation, Appellee. The UNITED STATES of America, Appellant, v. MINNEAPOLIS, NORTHFIELD & SOUTHERN RAILWAY, a Corporation, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied October 13, 1955.

Attorney(s) appearing for the Case

Melva M. Graney, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., George E. MacKinnon, U. S. Atty., Alex Dim, Asst. U. S. Atty., St. Paul, Minn., with her on the brief), for appellants.

Loring M. Staples and Hayner N. Larson, Minneapolis, Minn. (Faegre & Benson, Minneapolis, Minn., with them on the brief), for appellee.

Before SANBORN, JOHNSEN, and VOGEL, Circuit Judges.

JOHNSEN, Circuit Judge.

These are suits by the Minneapolis, Northfield & Southern Railway for refunds of income and excess profits taxes paid by it for the years 1942 to 1945 inclusive. Two cases are involved, one against the incumbent Collector for taxes paid to him, and one against the United States for taxes paid to the previous Collector. The District Court, 117 F.Supp. 325, granted recovery of the refunds sought, and...

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