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TRANSPORT MANUFACTURING & EQUIPMENT CO. OF DEL. v. C.I.R.

No. 19694.

431 F.2d 729 (1970)

TRANSPORT MANUFACTURING & EQUIPMENT COMPANY OF DELAWARE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

September 15, 1970.

Attorney(s) appearing for the Case

Guy A. Magruder, Jr., Kansas City, Mo., on brief for appellant.

Milan D. Karlan, Atty., Dept. of Justice, Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Washington, D. C., on brief.

Before BLACKMUN, MEHAFFY and LAY, Circuit Judges.

PER CURIAM.

This is the second appeal involving the issue whether the petitioner suffered a deductible loss in 1956 upon the sale of certain trailers to Riss & Co., a corporation having substantially the same stockholders as the taxpayer. This court earlier remanded the issue to the Tax Court for a factual determination as to whether the taxpayer's adjusted losses arising from the sale are deductible. Transport Mfg. & Equip. Co. of Delaware v. Commissioner...

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