EARLY v. SOUTHGATE CORPORATION

No. 5051.

136 F.2d 217 (1943)

EARLY, Collector of Internal Revenue for District of Virginia, v. SOUTHGATE CORPORATION.

Circuit Court of Appeals, Fourth Circuit.

June 2, 1943.


Attorney(s) appearing for the Case

Paul S. McMahon, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., Sterling Hutcheson, U. S. Atty., of Richmond, Va., and Russell T. Bradford, Asst. U. S. Atty., of Norfolk, Va., on the brief), for appellant.

William L. Parker and Hugh W. Davis, both of Norfolk, Va., for appellee.

Before PARKER, DOBIE, and NORTHCOTT, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is an action brought in the District Court of the United States for the Eastern District of Virginia, at Norfolk, by the appellee, Southgate Corporation, here referred to as the taxpayer, against the appellant, N. B. Early, Jr., Collector of Internal Revenue for the District of Virginia, to recover money paid as excess profits taxes, with interest.

After a hearing the trial Judge filed a memorandum opinion making findings of...

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