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CITY ICE DELIVERY CO. v. UNITED STATES

No. 5883.

176 F.2d 347 (1949)

CITY ICE DELIVERY CO. v. UNITED STATES.

United States Court of Appeals Fourth Circuit.

Decided August 4, 1949.

Attorney(s) appearing for the Case

Frank Thomas Miller, Jr., and F. A. McCleneghan, Charlotte, N. C. (E. McArthur Currie, Charlotte, N. C., on brief), for appellant.

Robert R. Reynolds, Jr., Special Assistant to the Attorney General (Theron Lamar Caudle, Asst. Atty. Gen.; Ellis N. Slack and A. F. Prescott, Sp. Asst.s. to the Atty. Gen.; T. A. Uzzell, Jr., U. S. Attorney, Asheville, N. C., and Francis H. Fairley, Asst. U. S. Attorney, Charlotte, N. C., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is an appeal by the City Ice Delivery Company (hereinafter designated as taxpayer) from a decision of the United States District Court for the Western District of North Carolina, which denied taxpayer the recovery of $3,523.54 (with interest thereon) paid by taxpayer as federal income and declared value excess profits taxes during the fiscal years ending January 31, 1939, January 31, 1940, and January 31, 1941.

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