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W. H. ARMSTON CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 13227, 13228.

188 F.2d 531 (1951)

W. H. ARMSTON CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE. ARMSTON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

April 25, 1951.

Attorney(s) appearing for the Case

Warren F. Wattles, Jacksonville, Fla., for petitioners.

Abbott M. Sellers, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, Helen Goodner, Sp. Asst. to Atty. Gen., Maryhelen Wigle, Sp. Asst. to Atty. Gen., Washington, D. C., for respondent.

Before HOLMES, McCORD and STRUM, Circuit Judges.

McCORD, Circuit Judge.

These two cases present substantially similar issues of law and fact, and since they were consolidated by the Tax Court for hearing and disposition, 12 T.C. 539, we will accord them like consideration here.

Together the appeals involve corporate income, declared value excess profits, and excess profits taxes for the calendar years 1943 through 1945 in the aggregate amount of $74,749.37, and individual...

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