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NEW ENG. TANK INDUS. OF N. H., INC. v. C. I. R.

No. 7278.

413 F.2d 1038 (1969)

NEW ENGLAND TANK INDUSTRIES OF NEW HAMPSHIRE, INC., Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals First Circuit.

Decided July 1, 1969.

Attorney(s) appearing for the Case

Daniel G. Holland, Boston, Mass., with whom Ryan & Holland, Boston, Mass., was on brief, for petitioner.

Louis M. Kauder, Washington, D. C., Attorney, with whom Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Chester C. Davenport, Attorneys, Department of Justice, were on brief, for respondent.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

PER CURIAM.

Notwithstanding the substantial briefs filed by appellant, we are of the opinion that all the issues raised here were adequately and correctly dealt with and resolved by the Tax Court. New England Tank Industries of New Hampshire, Inc., 50 T.C. 771 (1968). We therefore affirm on its opinion, noting only the following non-critical difference in emphasis.

Our comment relates to the question whether a substantial payment...

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