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LILLY v. COMMISSIONER OF INTERNAL REVENUE

No. 6204.

188 F.2d 269 (1951)

LILLY et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided April 2, 1951.

Attorney(s) appearing for the Case

Richard E. Thigpen, Charlotte, N. C. (Arthur M. Jenkins, Charlotte, N. C., on the brief), for petitioner.

I. Henry Kutz, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Lehrich & Lehrich, New York City, on the brief for Association of Independent Optical Wholesalers as amicus curiae.

Before PARKER, Chief Judge, DOBIE, Circuit Judge, and WATKINS, District Judge.

DOBIE, Circuit Judge.

This is an appeal from a decision of the Tax Court of the United States sustaining the disallowance by the Commissioner of Internal Revenue of certain alleged "trade discounts" claimed by Thomas B. Lilly and Helen W. Lilly (hereinafter referred to as taxpayers), trading as the City Optical Company of Wilmington, North Carolina, totaling $61,601.95 and $60,021.65 for the years 1943 and 1944 respectively, and against Helen W. Lilly, trading as...

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