WOOD PRESERVING CORPORATION OF BALTIMORE v. UNITED STATES

No. 9841.

347 F.2d 117 (1965)

WOOD PRESERVING CORPORATION OF BALTIMORE, Inc., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided June 15, 1965.


Attorney(s) appearing for the Case

Richard W. Kiefer, Baltimore, Md. (Hooper, Kiefer & Sachs, Baltimore, Md. on brief), for appellant.

Edward I. Heilbronner, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellee.

Before BOREMAN and J. SPENCER BELL, Circuit Judges, and LEWIS, District Judge.


J. SPENCER BELL, Circuit Judge.

The taxpayer-appellant in this case, Wood Preserving Corporation of Baltimore, Inc. [hereinafter Wood Preserving], was unsuccessful in the district court in recovering $15,925.06 in federal income taxes and interest it paid under protest to the Commissioner of Internal Revenue for its fiscal years ending June 30, 1958, 1959, and 1960. After hearing the matter without a jury, the court below...

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