DIXIE PINE PRODUCTS CO. v. COMMISSIONER OF INTERNAL REV.

No. 10270.

134 F.2d 273 (1943)

DIXIE PINE PRODUCTS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 5, 1943.


Attorney(s) appearing for the Case

T. J. Wills, of Hattiesburg, Miss., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Maryhelen Wigle, Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

The Petition for Review involves deficiencies in income and excess profits taxes of $3,600.09 and $1,169.95 determined against Dixie Pine Products Company for the calendar year 1937. The issue is whether the taxpayer's 1937 tax return may be corrected by disallowing deduction of an accrued item for Mississippi gasoline taxes which the taxpayer contested and refused to pay, and which, as the result of successful litigation in the State Courts...

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