ATLANTA CASKET CO. v. ROSE

No. 4907.

22 F.2d 800 (1927)

ATLANTA CASKET CO. v. ROSE, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

November 30, 1927.


Attorney(s) appearing for the Case

Sidney J. Hayles and Shepard Bryan, both of Atlanta, Ga. (Bryan & Middlebrooks, of Atlanta, Ga., on the brief), for plaintiff in error.

C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga., and Charles T. Hendler, Sp. Atty., Internal Revenue, of Washington, D. C. (Clint W. Hager, U. S. Atty., of Atlanta, Ga., and A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for defendant in error.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


FOSTER, Circuit Judge.

Plaintiff in error, a Georgia corporation engaged in the manufacture of coffins, brought suit to recover $18,487.53, alleged to have been erroneously assessed as additional income and excess profit taxes for the year 1918. A demurrer was sustained, and the suit dismissed

Briefly stated, the material allegations of the petition are these: In August, 1910, at the behest of a majority stockholder, the net worth of the company was arbitrarily...

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