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HOFFERBERT v. ANDERSON OLDSMOBILE

No. 6395.

197 F.2d 504 (1952)

HOFFERBERT, Collector of Internal Revenue v. ANDERSON OLDSMOBILE, Inc.

United States Court of Appeals Fourth Circuit.

Decided June 11, 1952.

Attorney(s) appearing for the Case

Hilbert P. Zarky, Special Asst. to the Atty. Gen., (Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson, Special Asst. to the Atty. Gen., Bernard J. Flynn, U. S. Atty., Baltimore, Md., and Frederick J. Green, Jr., Asst. U. S. Atty., Baltimore, Md., on brief), for appellant.

Roger A. Clapp and John S. Stanley, Baltimore, Md. (Hershey, Donaldson, Williams & Stanley, Baltimore, Md., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is a federal income tax case, involving income and excess profits taxes for the years 1945 and 1946. The Commissioner of Internal Revenue assessed a deficiency tax against Anderson Oldsmobile, Inc., (hereinafter called taxpayer), which was paid, and, upon the overruling of a petition of the taxpayer for a refund, taxpayer brought suit in the United States District Court for the District of Maryland, to recover the alleged overpayment. The...

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