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BUTLER BROTHERS v. KELM

Civ. No. 4113.

134 F.Supp. 1 (1955)

BUTLER BROTHERS, a corporation, Plaintiff, v. Elmer F. KELM, Collector of Internal Revenue, Defendant.

United States District Court D. Minnesota, Fourth Division.

September 22, 1955.

Attorney(s) appearing for the Case

Francis D. Butler, St. Paul, Minn., for plaintiff.

George E. MacKinnon, U. S. Atty., St. Paul, Minn., for defendant.

DEVITT, District Judge.

This is a suit by taxpayer to recover war-time excess profits taxes allegedly overpaid for the tax years ending on April 30 of 1941, 1942 and 1943.

For the purpose of encouraging national production of certain strategic materials in short supply, including manganese, the Congress in enacting the excess profits tax law in 1940 permitted corporations mining these designated substances to receive...

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