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ALAMO NAT. BANK v. COMMISSIONER OF INTERNAL REVENUE

No. 8587.

95 F.2d 622 (1938)

ALAMO NAT. BANK OF SAN ANTONIO v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 28, 1938.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

S. Dee Hanson, Sewall Key, and J. M. Jones, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Ralph E. Smith, Apl. Atty., Bur. Int. Rev., of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.

SIBLEY, Circuit Judge.

Lewis W. Alexander, herein called the taxpayer, and his wife had identical cases before the Board of Tax Appeals. Both are to be controlled by this opinion.

The facts are stipulated, and in brief are these: Prior to March 1, 1913, the San Antonio Coca-Cola Bottling Company, owned wholly by the taxpayer and his wife, acquired an exclusive franchise to bottle and distribute Coca-Cola in certain counties of Texas. In 1921 the Company was...

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