INDUSTRIAL ADDITION ASS'N v. COMMISSIONER OF INTERNAL REVENUE

No. 9629.

149 F.2d 294 (1945)

INDUSTRIAL ADDITION ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 14, 1945.


Attorney(s) appearing for the Case

F. A. Berry, of Nashville, Tenn. (Bass, Berry & Sims, of Nashville, Tenn., on the brief) for petitioner.

Melva M. Graney, of Washington, D.C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Melva M. Graney, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.


PER CURIAM.

The petitioner, a non-profit corporation of Tennessee, organized for the purpose of inducing industry to locate in Dyersburg in order to relieve an unemployment problem there, claimed exemption from corporation taxes under the provisions of subdivision 7 or 8 of § 101 of the Revenue Act of 1936 and corresponding provisions of the 1932 and 1934 Acts. 26 U.S.C.A. Int.Rev.Code, § 101(7, 8). The respondent determined deficiencies and penalties and...

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