Court of Appeals for the Third Circuit October 10, 1935, Nos. 5705, 5706 (P. C. Tomson & Co. v. Commissioner)

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United States · · · 10-10-1935

PER CURIAM.

This tax case involves the ascertainment of the fair market value of the “Red Seal Lye” brand on March 1, 1913. The larger such value had in 1913, the smaller tlie profit of the taxpayer in 1927.

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