UNITED STATES v. KINGMAN

No. 12470.

170 F.2d 408 (1948)

UNITED STATES v. KINGMAN.

United States Court of Appeals Fifth Circuit.

November 4, 1948.


Attorney(s) appearing for the Case

Melva M. Graney, George A. Stinson, Ellis N. Slack, A. F. Prescott and Irving I. Axelrad, Sp. Assts. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and John P. Cowart, U. S. Atty., of Macon, Ga., for appellant.

Charles M. Cork, of Macon, Ga., for appellee.

Before SIBLEY, WALLER, and LEE, Circuit Judges.


SIBLEY, Circuit Judge.

The case concerns excess profits taxes of Kingman Distributing Company, Inc., for the year 1943, of which an additional assessment was made in 1945, and paid by R. H. Kingman, Jr., as sole stockholder and distributee in liquidation, which he and his corporation sued in the district court to recover, and did recover in a sum of $1,320.60 with interest. The United States appeals.

The sole question is whether the "taxable year" was a full...

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