CAMERON, Circuit Judge.
The taxpayer's appeal turns on whether an election to be taxed as a corporation was timely and properly made. No facts are in dispute and, on cross motions for summary judgment, the government's motion was granted dismissing the taxpayer's claim for refund.
Aaron Borin, prior to his death on September 12, 1955, operated his meat packing business as a non-incorporated business under the name Borin Packing Company. The assets of the business...
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