Kirby Lumber Corp. v. Phinney
C05.40709; 412 F.2d 598 (1969)
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- 0,99 €
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- 0,99 €
Description de l’éditeur
COLEMAN, Circuit Judge: The District Director of Internal Revenue collected $29,139.55 from the Kirby Lumber Corporation as additional income taxes allegedly due on the sale of standing tie grade hardwood timber [hereinafter, tie timber] in the year 1959. Before the District Court, sitting without a jury, Kirby recovered judgment for the refund of the amount paid, plus interest. The District Director vigorously appeals. We affirm.