1. Home
  2. Browse Decisions
  3. F.2d
  4. 222 F.2d
  5. 222 F.2d 126 (1955)
 

COMMISSIONER OF INTERNAL REVENUE v. SMITH PAPER

No. 4908.

222 F.2d 126 (1955)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SMITH PAPER, Inc., Respondent.

United States Court of Appeals First Circuit.

May 2, 1955.

Attorney(s) appearing for the Case

Harry Marselli, Sp. Asst. to the Atty. Gen., with whom H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., were on brief, for petitioner.

Richard L. Shook, Washington, D. C., with whom Addison Yeaman, Louisville, Ky., was on brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

MAGRUDER, Chief Judge.

Smith Paper, Inc., the corporate taxpayer herein, filed with the Commissioner of Internal Revenue its applications for refunds, under the provisions of § 722 of the Internal Revenue Code of 1939, as amended by 54 Stat. 975, 26 U.S.C.A. § 722, of excess profits taxes paid in the years 1940 through 1944; and alternatively for refunds under the provisions of § 721 of the Code, 26 U.S.C.A...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases