ATHENS ROLLER MILLS v. COM'R OF INTERNAL REVENUE

No. 9430.

136 F.2d 125 (1943)

ATHENS ROLLER MILLS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 1, 1943.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for petitioner.

S. Dee Hanson, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and A. F. Prescott, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, HAMILTON, and McALLISTER, Circuit Judges.


HAMILTON, Circuit Judge.

A proceeding to review a decision of the Board of Tax Appeals (now the Tax Court of the United States) determining a deficiency against the petitioner in income taxes and excess profits taxes respectively for the year 1935 in the amounts of $809.19 and $276.43.

The taxpayer is a corporation organized under the laws of the State of Tennessee and engaged in the milling business. It consistently keeps its books and files its income tax...

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