ROSE v. NUNNALLY INV. CO.

No. 4944.

22 F.2d 102 (1927)

ROSE, Collector of Internal Revenue, v. NUNNALLY INV. CO.

Circuit Court of Appeals, Fifth Circuit.

November 1, 1927.


Attorney(s) appearing for the Case

C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga. (Clint W. Hager, U. S. Atty., of Atlanta, Ga., on the brief), for plaintiff in error.

D. W. Rountree and Granger Hansell, both of Atlanta, Ga. (Anderson, Rountree & Crenshaw, of Atlanta, Ga., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


BRYAN, Circuit Judge.

This is a suit by the Nunnally Investment Company to recover amounts assessed as capital stock taxes, and paid by it to the collector of internal revenue under protest. The amounts here involved were assessed for the two-year period beginning July 1, 1921, and ending June 30, 1923, under section 1000 of the Revenue Acts of 1918 and 1921 (Comp. St. § 5980n), both of which impose upon corporations a capital stock tax "with respect to carrying...

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