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FIRST SECURITIES CORPORATION OF MEMPHIS, TENNESSEE v. CLEMENTS

Nos. 7898, 7899.

103 F.2d 1011 (1939)

FIRST SECURITIES CORPORATION OF MEMPHIS, TENNESSEE, Appellant, v. Hal H. CLEMENTS, Former Collector of Internal Revenue for the District of Tennessee, Appellee. FIRST SECURITIES CORPORATION OF MEMPHIS, TENNESSEE, Appellant, v. Charles M. McCABE, Collector of Internal Revenue for the District of Tennessee, Appellee.

Circuit Court of Appeals, Sixth Circuit.

May 8, 1939.

Attorney(s) appearing for the Case

F. E. Hagler, of Memphis, Tenn., for appellant.

Horace Frierson, Jr., U. S. Atty., and A. O. Denning, Asst. U. S. Atty., both of Nashville, Tenn., for appellees.

Before HICKS, SIMONS, and ARANT, Circuit Judges.

PER CURIAM.

These consolidated causes were heard upon the transcripts of the record, briefs and arguments of counsel, and it appearing that the Commissioner of Internal Revenue was not required to distribute, allocate or apportion gross income or deductions between appellants and the First National Bank of Memphis, that he was only authorized to do so in case he should determine that such distribution, apportionment or allocation was necessary in order to prevent...

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