HOMAN MFG. CO. v. LONG

No. 12416.

264 F.2d 158 (1959)

HOMAN MFG. CO., Inc., an Illinois corporation, Plaintiff-Appellee, v. H. Alan LONG, Director of Internal Revenue, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

Rehearing Denied April 10, 1959.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Richard M. Roberts, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Robert Tieken, U. S. Atty., Chicago, Ill., Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, George W. Beatty, Attorneys, Washington, D. C., John Peter Lulinski, Donald S. Lowitz, Asst. U. S. Attys., Chicago, Ill., for appellant.

George B. Christensen, Chicago, Ill., William T. Kirby, Edward J. Wendrow, David J. Hardy, Chicago, Ill., Winston, Strawn, Smith & Patterson, Chicago, Ill., of counsel, for appellee.

Before DUFFY, Chief Judge, and SCHNACKENBERG and HASTINGS, Circuit Judges.


SCHNACKENBERG, Circuit Judge.

H. Alan Long, Director of Internal Revenue, defendant, herein referred to as the Director, has appealed from a final decree of the district court permanently enjoining him and his agents, servants and successors, from making any assessment or levy against Homan Mfg. Co., Inc., an Illinois corporation, plaintiff, herein referred to as Homan, for alleged income, declared value excess profit and excess profit taxes for the years 1944, 1945...

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