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FEDERATED DEP'T STORES v. COMMISSIONER OF INT. REV.

Nos. 19820, 19821.

426 F.2d 417 (1970)

FEDERATED DEPARTMENT STORES, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. FEDERATED DEPARTMENT STORES, INC., Petitioner-Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Cross-Appellant.

United States Court of Appeals, Sixth Circuit.

May 26, 1970.

Attorney(s) appearing for the Case

Robert A. Schulman and Lyman G. Friedman, Washington, D. C., Wenchel, Schulman & Manning, Washington, D. C., of counsel, for Federated Department Stores.

William L. Goldman, Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Dept. of Justice, Washington, D. C., on the brief, for Commissioner of Internal Revenue.

Before McCREE and COMBS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

COMBS, Circuit Judge.

The Commissioner of Internal Revenue determined deficiencies in taxpayer's income tax for the fiscal years ending February 2, 1963 and February 1, 1964 in the amounts of $302,761.83 and $1,940,544.91, respectively. In an opinion reported at 51 T.C. 500, the Tax Court, on the basis of facts stipulated by the parties, redetermined those deficiencies to be $200,841.83 and $1,706,912.21 for the tax years in issue....

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