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NATIONAL FRUIT PRODUCT CO. v. UNITED STATES

No. 6496.

199 F.2d 754 (1952)

NATIONAL FRUIT PRODUCT CO., Inc. v. UNITED STATES.

United States Court of Appeals Fourth Circuit.

Decided November 10, 1952.

Attorney(s) appearing for the Case

H. Brice Graves, Richmond, Va. (Lewis F. Powell, Jr., Ralph H. Ferrell, Jr., and Hunton, Williams, Anderson, Gay & Moore, Richmond, Va., on the brief), for appellant.

Robert B. Ross, Sp. Asst. to the Atty. Gen. (Charles S. Lyon, Acting Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Sp. Assts. to the Atty. Gen., Howard C. Gilmer, Jr., U. S. Atty., and R. Roy Rush, Asst. U. S. Atty., Roanoke, Va., on the brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PER CURIAM.

The judgment in this case is affirmed upon the opinion of Judge Paul in National Fruit Product Co., Inc., v. United States, D.C.W.D.Va., 105 F.Supp. 658. The gist of the taxpayer's argument is that there is a definite relationship between the inclusion of 50 per cent. of borrowed capital in computing the excess profits credit under Section 714 of the statute, 26 U.S. C.A., and the deduction of the interest paid by...

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