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The Marshall Club defeated the Scott-Powell Club in the second round of the Law School's Ames semi-finals in Langdell Courtroom last night.
William A. Carroll 3L and Richard A. Myren 3L argued for the Internal Revenue Department and downed Philip O'Brien, Jr. 3L and W. Tarver Rountree, Jr. 3L, who took the side of Peter Sturgess, in the case "Peter Sturgess v. the Commissioner of Internal Revenue."
The argument centered around whether Sturgess, a grocer, should have to pay taxes for years when his books were cleared by agents. Sturgess had changed his bookkeeping system in the meantime. The decision handed down was that a man was responsible for his books at all times, and that an outmoded way of keeping them was irrelevant.
The Marshall Club will oppose the J. Smith Club in the finals of the Ames Competition to be held next spring.
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