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OLD VIRGINIA BRICK COMPANY v. C.I.R.

No. 10376.

367 F.2d 276 (1966)

OLD VIRGINIA BRICK COMPANY, Incorporated, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided October 4, 1966.

Attorney(s) appearing for the Case

Robert Ash, Washington, D. C., for petitioner.

Morton K. Rothschild, Atty., Dept. of Justice (C. Moxley Featherston, Acting Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, on the brief) for respondent.

Before HAYNSWORTH, Chief Judge, and SOBELOFF and BRYAN, Circuit Judges.

SOBELOFF, Circuit Judge:

In this petition to review a decision of the Tax Court, the taxpayer, Old Virginia Brick Company, seeks to establish the validity of its 1959 election to be taxed as a "small business corporation" under §§ 1371-1377 of subchapter S of the Internal Revenue Code. Under this provision, added to the Code by the Technical Amendments Act of 1958, a qualifying corporation may elect to have its...

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