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HALPIN v. COLLIS COMPANY

No. 15670.

243 F.2d 698 (1957)

Frank M. HALPIN, District Director of Internal Revenue, et al., Appellants, v. The COLLIS COMPANY, an Iowa Corporation, Appellee.

United States Court of Appeals Eighth Circuit.

April 29, 1957.

Attorney(s) appearing for the Case

Karl Schmeidler, Atty. Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, and David O. Walter, Attys., Washington, D. C., Roy L. Stephenson, U. S. Atty., and Robert J. Spayde, Asst. U. S. Atty., Des Moines, Iowa, on the brief), for appellants.

Ralph U. Heninger, Davenport, Iowa (Richard M. McMahon, Davenport, Iowa, on the brief), for appellee.

Before JOHNSEN, VOGEL and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

This is an appeal by Frank M. Halpin, District Director of Internal Revenue, and George G. Jeck, former Collector of Internal Revenue, from judgment of the District Court awarding taxpayer refunds upon 1950 and 1951 excess profits tax paid. Taxpayer, The Collis Company, is an Iowa corporation engaged in manufacturing various products, including precision tools, machine parts, shelving, poultry equipment, bakery equipment, and many other...

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