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PEAVY-BYRNES LUMBER CO. v. LONG-BELL LUMBER CO.

No. 11274.

150 F.2d 49 (1945)

PEAVY-BYRNES LUMBER CO. et al. v. LONG-BELL LUMBER CO.

Circuit Court of Appeals, Fifth Circuit.

June 23, 1945.

Attorney(s) appearing for the Case

John B. Files, of Shreveport, La., for appellants.

Brady Cole, of Houston, Tex., and Flavel Robertson, of Kansas City, Mo., for appellee.

Before SIBLEY, HUTCHESON, and WALLER, Circuit Judges.

WALLER, Circuit Judge.

The facts in this case are fully stated in the opinion of the Court below in D.C., 55 F.Supp. 654.

The question presented is whether or not the purchaser of merchantable timber under a written contract is liable for the ad valorem taxes that accrued during the period between the date of the making and the date of the permissive cancellation of the contract.

Under the contract the purchaser...

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