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HAMILTON CARHARTT COTTON MILLS v. COM'R OF INT. REV.

No. 6154.

56 F.2d 145 (1932)

HAMILTON CARHARTT COTTON MILLS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 22, 1932.

Attorney(s) appearing for the Case

Granger Hansell and Clifford L. Anderson, both of Atlanta, Ga., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. M. Leinenkugel, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.

FOSTER, Circuit Judge.

Petitioner, a South Carolina corporation, doing business at Atlanta, Ga., appealed to the Board of Tax Appeals from the determination by the Commissioner of Internal Revenue of a deficiency of $10,330.89, in income taxes, for the year 1923, resulting from the denial of a claim of affiliation with a corporation of the same name domiciled at Detroit, Mich. The board ruled against petitioner. 18 B. T. A. 1167. We may refer to the findings and opinion...

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