PARKER PEN COMPANY v. O'DAY

No. 11586.

234 F.2d 607 (1956)

The PARKER PEN COMPANY, Plaintiff-Appellant, v. Joseph J. O'DAY, Executor of the Estate of Frank J. Kuhl, Former Collector of Internal Revenue; George Reisimer, Former Acting Collector of Internal Revenue; and Oscar M. Jonas, Collector of Internal Revenue, Defendants-Appellees.

United States Court of Appeals Seventh Circuit.

June 19, 1956.


Attorney(s) appearing for the Case

James J. Costello, Jr., K. Raymond Clark, Chicago, Ill., for plaintiff-appellant.

Charles K. Rice, Asst. Atty. Gen., Harry Marselli, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Milwaukee, Wis., Lee A. Jackson, I. Henry Kutz, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., for appellees.

Before LINDLEY, SWAIM and SCHNACKENBERG, Circuit Judges.


SWAIM, Circuit Judge.

The appellant, taxpayer, is a corporation with its principal place of business in Janesville, Wisconsin. The Commissioner of Internal Revenue assessed a tax deficiency against appellant for the fiscal year ending February 1943 on grounds which included the partial disallowance of a deduction for contributions to a pension trust and to a profit-sharing trust. The appellant paid the deficiency assessment and taxes for the next year on the same...

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