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BRIDGEPORT HYDRAULIC COMPANY v. KRAEMER

No. 119, Docket 23195.

219 F.2d 929 (1955)

BRIDGEPORT HYDRAULIC COMPANY, Plaintiff-Appellee, v. Frank W. KRAEMER and John J. Fitzpatrick, Collectors of Internal Revenue for the District of Connecticut, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided February 21, 1955.

Attorney(s) appearing for the Case

H. Brian Holland, Dept. of Justice, Washington, D. C., Davis W. Morton, Jr., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., Simon S. Cohen, U. S. Atty., Hartford, Conn., for appellant.

Marsh, Day & Calhoun, Bridgeport, Conn., Rollin Browne, New York City, Philo C. Calhoun, Bridgeport, Conn., Hugh Satterlee, New York City, for appellee, Satterlee & Browne, New York City, of counsel.

Before L. HAND, SWAN and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

This is an appeal from a judgment for the plaintiff in an action against tax collectors, brought by a corporation to recover excess profits taxes alleged to have been unlawfully collected. The plaintiff was organized in Connecticut; its first taxable year under the statute was 1940 and it filed excess profits tax returns for 1941, 1942 and 1943, in all of which it claimed as a "capital addition" the sum of $651,284.32, of which the Commissioner...

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