PEELER HARDWARE CO. v. COMMISSIONER OF INT. REV.

No. 11551.

155 F.2d 974 (1945)

PEELER HARDWARE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 11, 1945.


Attorney(s) appearing for the Case

Charles M. Cork and C. Baxter Jones, both of Macon, Ga., for petitioner.

Robert R. Reynolds, Helen R. Carloss, and Harold C. Wilkenfeld, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before SIBLEY, HUTCHESON, and WALLER, Circuit Judges.


WALLER, Circuit Judge.

The facts are well stated by the Tax Court as follows:

"Petitioner is a Georgia corporation with its principal office at Macon, Georgia. It filed its income tax returns for the years in question with the collector of internal revenue for the district of Georgia. In 1930 A. M. Peeler was the sole stockholder of the petitioner with the exception of 4 qualifying shares in the hands of the directors. The Dunlap sisters were the sole stockholders...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases