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SMOOT SAND & GRAVEL CORP. v. COMMISSIONER OF INT. REV.

No. 7265.

241 F.2d 197 (1957)

The SMOOT SAND & GRAVEL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 16, 1957.

As Modified on Rehearing March 8, 1957.

Attorney(s) appearing for the Case

David R. Shelton, Washington, D. C., for petitioner.

David O. Walter, Attorney, Department of Justice, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on brief), for respondent.

Before SOPER, FAHY, and SOBELOFF, Circuit Judges.

SOBELOFF, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States upholding an assessment made by the Commissioner of Internal Revenue against the Petitioner, the Smoot Sand and Gravel Corporation, for surtaxes under Section 102(a) of the Internal Revenue Code of 1939.1 Liability rests upon the finding that the corporation was availed of in the years 1945...

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