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BIRMINGHAM ICE & COLD STORAGE CO. v. DAVIS

No. 9375.

112 F.2d 453 (1940)

BIRMINGHAM ICE & COLD STORAGE CO. v. DAVIS.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied July 8, 1940.

Attorney(s) appearing for the Case

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

Lee A. Jackson and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Jim C. Smith, U.S. Atty., of Birmingham, Ala., for appellee.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for refund of income taxes, overpaid. The claim was that the Commissioner had charged to plaintiff as income earned and received by it the proceeds of sales of ice, which in law and in fact had been earned and received by Rushton Corporation by virtue of an arrangement between the plaintiff and Rushton for the joint or combined operation of both plants with appropriate allocations of sales to each. The defense was (1) that the...

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