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PORTAGE PLASTICS COMPANY, INC. v. UNITED STATES

No. 71-1555.

486 F.2d 632 (1973)

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

United States Court of Appeals, Seventh Circuit.

Decided March 2, 1973.

Attorney(s) appearing for the Case

John O. Olson, U. S. Atty., Madison, Wis., Fred B. Ugast, Acting Asst. Atty. Gen., Thomas L. Stapleton, Atty., Department of Justice, Tax Division, Washington, D. C., for defendant-appellant.

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

Before SWYGERT, Chief Judge, and KILEY, FAIRCHILD, CUMMINGS, PELL, STEVENS and SPRECHER, Circuit Judges.

Heard En Banc December 13, 1972.

CUMMINGS, Circuit Judge.

This appeal presents the question whether plaintiff qualified as a small business corporation within the meaning of Section 1371(a) of the Internal Revenue Code, thus supporting its timely elections under Section 1372(a) not to be subject to corporate income taxes for the fiscal years 1961, 1962 and 1963.1 The district court upheld plaintiff's qualification (

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