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PIEDMONT COTTON MILLS v. COMMISSIONER OF INTERNAL REVENUE

No. 11512.

177 F.2d 148 (1949)

PIEDMONT COTTON MILLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

October 12, 1949.

Attorney(s) appearing for the Case

W. A. Sutherland, Atlanta, Ga., Mallory R. Smith, Washington, D. C. for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Abbott M. Sellers, Ellis N. Slack, Robert N. Anderson, Fred E. Youngman, Sp. Assts. to Atty. Gen., Chas. Oliphant, Chief Counsel, Bur.Int.Rev., Washington, D.C., Bernard D. Daniels, Sp. Atty., Washington, D.C., for respondent.

Before HUTCHESON, McCORD, and SIBLEY, Circuit Judges.

PER CURIAM.

Careful consideration of the claim petitioner makes, that this case on its facts is sufficiently different from the case of Virginian Hotel Corporation v. Helvering, 319 U.S. 523, 63 S.Ct. 1260, 87 L.Ed. 1561, 152 A.L.R. 871, on which the Tax Court relied, to deprive that case of binding force here, convinces us that its point is not well taken, and that the judgment of the Tax Court should, therefore...

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