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KREY PACKING COMPANY v. UNITED STATES

No. 15545.

239 F.2d 1 (1956)

KREY PACKING COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied January 16, 1957.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, St. Louis, Mo. (Abraham Lowenhaupt and Lowenhaupt, Mattingly, Chasnoff, Freeman & Holland, St. Louis, Mo., were with him on the brief), for appellant.

Harry Marselli, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Walter Akerman, Jr., Attorneys, Dept. of Justice, Washington, D. C., and Harry Richards, U. S. Atty., St. Louis, Mo., were with him on the brief), for appellee.

Before WOODROUGH, VOGEL and VAN OOSTERHOUT, Circuit Judges.

VOGEL, Circuit Judge.

The taxpayer, Krey Packing Company, brought this suit to recover income and excess profits taxes. From an adverse result plaintiff appeals to this court. The facts are not in dispute. Plaintiff is a Missouri corporation engaged in the operation of a slaughter house and processing plant in St. Louis, Missouri. It is engaged principally in the processing of pork products. The question presented is the proper...

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