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COMMISSIONER OF INT. REV. v. NATIONAL LAND & CONST. CO.

No. 6373.

70 F.2d 349 (1934)

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL LAND & CONSTRUCTION CO.

Circuit Court of Appeals, Sixth Circuit.

April 13, 1934.

Attorney(s) appearing for the Case

S. Dee Hanson, of Washington, D. C. (G. A. Youngquist, Sewall Key, Carlton Fox, C. M. Charest, and John D. Kiley, all of Washington, D. C., on the brief), for petitioner.

Robert E. Jacobson and R. B. Dresser, both of Providence, R. I. (Homer J. McBride, of Flint, Mich., on the brief), for respondent.

Frederick W. Tillinghast, Hinckley, Allen, Tillinghast, Phillips & Wheeler, Robert B. Dresser, and Edwards & Angell, all of Providence, R. I., amici curiæ.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

MOORMAN, Circuit Judge.

Pursuant to the provisions of the Revenue Act of 1917 (40 Stat. 300), the Commissioner of Internal Revenue provided two separate forms for corporation tax returns for the year 1917, No. 1031, entitled "Corporation Income Tax Return," and No. 1103, entitled "Corporation Excess Profits Tax Return." On March 30, 1918, the respondent filed a tax return for the year 1917 on Form 1031, showing total net income of $90.99 and an income tax of $1.82...

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