ELMWOOD CORPORATION v. UNITED STATES

No. 9076.

107 F.2d 111 (1939)

ELMWOOD CORPORATION v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

November 7, 1939.


Attorney(s) appearing for the Case

Lee C. Bradley, Jr., of Birmingham, Ala., for appellant.

Courtney C. Hamilton, Sp. Asst. to Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

The Elmwood Corporation brought suit under the provisions of 28 U.S.C.A. Sec. 41 (20) to recover income taxes paid by it for the tax years 1929 and 1930. This appeal is from a decree and judgment dismissing the petition of the taxpayer.

The material facts as shown by an agreed statement of the parties and findings by the District Judge are these: During 1929 and 1930, and for many years prior thereto, the Elmwood Corporation was engaged...

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