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COMMISSIONER OF INTERNAL REVENUE v. GIFFORD-HILL & CO.

No. 12856.

180 F.2d 655 (1950)

COMMISSIONER OF INTERNAL REVENUE v. GIFFORD-HILL & CO., Inc.

United States Court of Appeals Fifth Circuit.

March 16, 1950.

Attorney(s) appearing for the Case

Hilbert P. Zarky, Ellis N. Slack, and Lee A. Jackson, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., John M. Morawski, Special Atty., Washington, D. C., for petitioner.

Robert Ash, Washington, D. C., Carl B. Callaway, Dallas, Tex., for respondent.

Before HUTCHESON, Chief Judge, and WALLER and BORAH, Circuit Judges.

WALLER, Circuit Judge.

Respondent, a corporation, has, since its organization in 1926, been engaged in the business of mining and selling sand and gravel. The question in the case here involves assessed deficiencies in excess profits taxes for the years 1942 and 1943, the solution to which must be found in the interpretation to be given subsection 735(a) (6) of the Internal Revenue Code, 26 U.S. C.A. § 735(a) (6), as applied to section 711(a) (1) (I) and section...

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