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SMOOT SAND & GRAVEL CORPORATION v. COMMISSIONER

Docket Nos. 31570, 47411, 52015.

17 T.C.M. 1086 (1958)

T.C. Memo. 1958-221

The Smoot Sand & Gravel Corporation v. Commissioner.

United States Tax Court.

Filed December 31, 1958.

Attorney(s) appearing for the Case

David R. Shelton, Esq., Munsey Building, Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding is before us on mandate from the United States Court of Appeals for the Fourth Circuit, issued pursuant to that Court's opinion in Smoot Sand & Gravel Corp. v. Commissioner, 241 Fed. (2d) 197 [57-1 USTC ¶ 9376], certiorari denied 354 U.S. 922, rehearing denied 354 U.S. 943. The case was remanded to this Court for a redetermination of two of the questions dealt with in the...

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