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A. C. BURTON & CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 13437.

190 F.2d 115 (1951)

A. C. BURTON & CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 30, 1951.

Attorney(s) appearing for the Case

John C. Dawson, Houston, Tex., for petitioners.

Melva M. Graney, Ellis N. Slack, Special Assts. to the Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel and Claude R. Marshall, Special Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and SIBLEY and STRUM, Circuit Judges.

JOSEPH C. HUTCHESON, Chief Judge.

Involving excess profits taxes for the years 1942-1943, the single question, this appeal presents, is whether the taxpayer corporation, which in June, 1940, acquired substantially all of the properties of a sole proprietorship operated under the name of A. C. Burton & Co., was an "acquiring corporation", within the meaning of Sec. 740(a)(1)(D),1 and thus was entitled to compute its excess profits credits...

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