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ROYER'S, INC. v. UNITED STATES

No. 12798.

265 F.2d 615 (1959)

ROYER'S, INC., Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided April 7, 1959.

Attorney(s) appearing for the Case

William W. Scott, Jr., Pittsburgh, Pa. (Thorp, Reed & Armstrong, Pittsburgh, Pa., on the brief), for appellant.

S. Dee Hanson, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Hubert I. Teitelbaum, U. S. Atty., Thomas J. Shannon, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellee.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

This is a suit to recover taxes paid on contributions to an employees' profit-sharing plan set up by the taxpayer. The District Court decided against him, E.D.Pa.1958, 163 F.Supp. 225, and he seeks our help.

The facts are uncomplicated and undisputed. There is only one point of law and it is as neat as a point of common law pleading before the Hilary rules.

The taxpayer set up his profit...

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