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AEOLIAN COMPANY OF MISSOURI v. UNITED STATES

No. 15940.

257 F.2d 24 (1958)

AEOLIAN COMPANY OF MISSOURI (#77272), a Corporation, and Interstate Supply Company, a Corporation, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

July 8, 1958.

Attorney(s) appearing for the Case

William H. Charles, St. Louis, Mo. (Bryan, Cave, McPheeters & McRoberts, St. Louis, Mo., of counsel), for appellants.

Harry Marselli, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Thomas N. Chambers, Attys., Dept. of Justice, Washington, D. C., Harry Richards, U. S. Atty. and Robert E. Brauer, Asst. U. S. Atty., St. Louis, Mo., were with him on the brief), for appellee.

Before SANBORN, VOGEL and MATTHES, Circuit Judges.

MATTHES, Circuit Judge.

The question for determination is whether or not appellants filed timely claims for refund and made timely election under Section 22(d) (6) (A) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 22(d) (6) (A). Appellants are transferees and owners of all assets, including claims for refund here involved, of Aeolian Company of Missouri (#40307), a corporation, hereinafter called taxpayer, which dissolved in 1951. In this action appellants...

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