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FAME TOOL & MANUFACTURING CO. v. C. I. R.

No. 5860.

334 F.Supp. 23 (1971)

The FAME TOOL & MANUFACTURING CO., Inc., Complainant, v. COMMISSIONER OF INTERNAL REVENUE, United States of America, Respondent.

United States District Court, S. D. Ohio, W. D.

August 4, 1971.

Attorney(s) appearing for the Case

Robert O. Smith, Cincinnati, Ohio, for complainant.

D. Patrick Mullarkey, Dept. of Justice, Tax Div., Washington, D. C., for respondent.

MEMORANDUM OF DECISION

PORTER, District Judge:

This is a suit for refund of income taxes, the outcome of which depends on whether an IRS order that the taxpayer change his method of accounting for inventory was arbitrary. The taxpayer is a "pure" tool and die manufacturer, as distinguished from a precision manufacturer.

The particular taxpayer, since its incorporation in 1956 (when it succeeded a partnership composed of the two stockholders of the...

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