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LINCOLN ELECTRIC CO. v. COMMISSIONER OF INTERNAL REV.

No. 10333.

162 F.2d 379 (1947)

LINCOLN ELECTRIC CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 5, 1947.

Attorney(s) appearing for the Case

Thomas V. Koykka and Ashley M. Van Duzer, both of Cleveland, Ohio (Ashley M. Van Duzer, Thomas V. Koykka, and McKeehan, Merrick, Arter & Stewart, all of Cleveland, Ohio, on the brief), for petitioner.

DeWitt M. Evans, of Cleveland, Ohio (Sewall Key, Helen R. Carloss, Maryhelen Wigle, Hilbert P. Zarky, and J. P. Wenchel, all of Washington, D. C., and DeWitt M. Evans, of Cleveland, Ohio, on the brief), for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

In its return for the year 1940 the petitioner, as taxpayer, deducted from gross income premiums upon an employees' retirement annuity policy taken out in 1936, and in its return for 1941 the taxpayer deducted premiums of like character and a payment made in that year into a trust for the benefit of its employees. The Commissioner disallowed the deductions, determined a deficiency for each year in income, declared value excess profits and excess...

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