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HERCULES POWDER COMPANY v. UNITED STATES

No. 251-61.

337 F.2d 643 (1964)

HERCULES POWDER COMPANY v. The UNITED STATES.

United States Court of Claims.

October 16, 1964.

Attorney(s) appearing for the Case

David W. Richmond, Washington, D. C., for plaintiff. Frederick O. Graves, Clarence T. Kipps, Jr., and Miller & Chevalier, Washington, D. C., were on the briefs.

J. Mitchell Reese, Jr., Washington, D. C., with whom was Acting Asst. Atty. Gen., John B. Jones, Jr., for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

Before JONES, Senior Judge, WHITAKER, Senior Judge, and LARAMORE, DURFEE, and DAVIS, Judges.

WHITAKER, Senior Judge, delivered the following opinion with which DURFEE, Judge, concurs, and announced the judgment of the court:

Plaintiff sues for the refund of income taxes for the taxable year 1953, for which defendant asserted plaintiff was liable on the ground that it dealt in its own shares of stock as it might have done in the shares of another corporation.

Section 39.22(a)-15 of Treasury Regulations 118, applicable to taxable year 1953, provides...

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