SUMTER FARM & STOCK CO. v. UNITED STATES

No. 11250.

151 F.2d 975 (1945)

SUMTER FARM & STOCK CO., Inc., v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

November 29, 1945.


Attorney(s) appearing for the Case

John D. McQueen, of Tuscaloosa, Ala., and Frontis H. Moore, of Birmingham, Ala., for appellant.

F. E. Youngman, Atty., Department of Justice, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Jim C. Smith, U. S. Atty., of Birmingham, Ala., for appellee.

Before SIBLEY and McCORD, Circuit Judges, and KENNAMER, District Judge.


McCORD, Circuit Judge.

The Sumter Farm and Stock Company, Inc., an Alabama corporation, brought suit in the court below to recover the sum of $10,478.89, which it paid as surtax on undistributed profits for the taxable year 1936. Judgment was entered against the taxpayer and it has appealed.

The facts are stipulated. There is no question that the amount here involved was due and payable under the provisions of law in force at the time it was paid as a surtax...

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