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PORTAGE PLASTICS COMPANY v. UNITED STATES

No. 71-1555.

470 F.2d 308 (1972)

PORTAGE PLASTICS COMPANY, Inc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided July 18, 1972.

Rehearing Granted October 19, 1972.

Attorney(s) appearing for the Case

Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, William L. Goldman, Attys. Tax Div., U. S. Dept. of Justice, Washington, D. C., John O. Olson, U. S. Atty., Madison, Wis., for defendant-appellant.

James Urdan, Milwaukee, Wis., for plaintiff-appellee.

Before CUMMINGS and SPRECHER, Circuit Judges, and LARAMORE, Senior Judge.

Rehearing Granted En Banc October 19, 1972.

LARAMORE, Senior Judge.

This is a Federal income tax case which presents an issue relevant to a great number of small business corporations which have elected, or may elect in the future, to be taxed under Subchapter S of the Internal Revenue Code of 1954.1 It is an issue involving section 1371(a) (4) of said Code, together with Treasury Regulation § 1.1371-1(g), as amended by T...

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