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ALLEN v. JEFFERSON MILLS

No. 14149.

199 F.2d 573 (1952)

ALLEN, Collector of Internal Revenue, v. JEFFERSON MILLS, Inc.

United States Court of Appeals Fifth Circuit.

November 12, 1952.

Attorney(s) appearing for the Case

Carolyn R. Just, Special Asst. to Atty. Gen., Ellis N. Slack, Act. Asst. Atty. Gen., John P. Cowart, U. S. Atty., Macon, Ga., for appellant.

M. E. Kilpatrick, Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.

RUSSELL, Circuit Judge.

Refund of surtaxes on undistributed profits alleged to have been illegally collected from Jefferson Mills, Inc., for its taxable year 1937, was sought, and obtained, in this suit. The grounds for recovery put forth by the complaining taxpayer were that its case came within the provisions of both Section 26(c) (1) of the Revenue Act of 1936 and Section 26(c) (3) of the Revenue Act of 1936, as amended by Section 501(a) of the Revenue Act of 1942...

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