TRENTON COTTON OIL CO. v. COMMISSIONER OF INT. REV.

No. 9799.

147 F.2d 33 (1945)

TRENTON COTTON OIL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

Rehearing Denied March 19, 1945.


Attorney(s) appearing for the Case

Robert P. Adams, of Trenton, Tenn. (Taylor, Adams & Freeman, of Trenton, Tenn., on the brief), for petitioner.

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., J. Louis Monarch, and Helen R. Carloss, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.


Rehearing Denied March 19, 1945. See 148 F.2d 208.

HAMILTON, Circuit Judge.

Petitioner, a Tennessee corporation, is engaged in the business of operating a cottonseed oil mill for the production of crude cottonseed oil and by-products. Its business is seasonal manufacturing operations extending from approximately mid-September to mid-March.

Petitioner acquires the cottonseed from ginners in approximately 100-ton lots...

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