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C. I. R. v. HAMMOND ORGAN WESTERN EXPORT CORPORATION

No. 14324.

327 F.2d 964 (1964)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. HAMMOND ORGAN WESTERN EXPORT CORPORATION, Respondent.

United States Court of Appeals Seventh Circuit.

February 14, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Harold C. Wilkenfeld, Atty. U. S. Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Martin B. Cowan, Atty. Dept. of Justice, Washington, D. C., for petitioner.

Ira T. Wender, New York City, Roger M. Quinnan, New York City, for respondent.

Before DUFFY, KILEY and SWYGERT, Circuit Judges.

DUFFY, Circuit Judge.

The issue here for decision is whether taxpayer qualified as a Western Hemisphere Trade Corporation under Section 109 of the Internal Revenue Code of 1939 for the taxable year ended March 31, 1954, and Section 921 of the Internal Revenue Code of 1954 for the taxable years ended March 31, 1955, 1956, 1957 and 1958. If taxpayer qualifies, it is also exempt from excess profits tax pursuant to Section 454(f) of the 1939 Code, for the year ended March...

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