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NEWMARKET MANUFACTURING COMPANY v. UNITED STATES

No. 5004.

233 F.2d 493 (1956)

NEWMARKET MANUFACTURING COMPANY, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided May 18, 1956.

Attorney(s) appearing for the Case

Randolph E. Paul, Washington, D. C., with whom Louis Eisenstein, Washington, D. C., was on the brief, for appellant.

Joseph F. Goetten, Atty., Department of Justice, Washington, D. C., with whom H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Department of Justice, Washington, D. C., Anthony Julian, U. S. Atty., and Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., were on the brief, for appellee.

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

MAGRUDER, Chief Judge.

Newmarket Manufacturing Company, a Delaware corporation, brought suit against the United States in the United States District Court for the District of Massachusetts, seeking to recover an alleged overpayment of income taxes for the fiscal year ending November 30, 1951. Determination of the issue presented involves an interpretation and application of the so-called "carry-back" provision of § 122 of the Internal Revenue Code of 1939, as...

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