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BALTIMORE DAIRY LUNCH v. UNITED STATES

No. 15474.

231 F.2d 870 (1956)

BALTIMORE DAIRY LUNCH, Inc., a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

April 12, 1956.

Attorney(s) appearing for the Case

William R. Busch, St. Paul, Minn. (Joseph A. Maun and Bundlie, Kelley and Maun, St. Paul, Minn., on the brief), for appellant.

C. Guy Tadlock, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson, Harry Baum, and Davis W. Morton, Jr., Attorneys, Department of Justice, Washington, D. C., and George E. MacKinnon, U. S. Atty., St. Paul, Minn., on the brief), for appellee.

Before GARDNER, Chief Judge, and WOODROUGH and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

This is an appeal by Baltimore Dairy Lunch, Inc., plaintiff below and hereinafter called taxpayer, from final judgment of the District Court denying its claim for refund of additional income, declared value excess profits and excess profits taxes for the year 1943, alleged to have been erroneously assessed and collected. The additional tax assessed was paid by the taxpayer. Claim for refund was filed and denied. This court has jurisdiction...

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