GRENADA INDUSTRIES, Inc.
v.
COMMISSIONER OF INTERNAL REVENUE.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
March 26, 1953.
March 26, 1953.
Attorney(s) appearing for the Case
Arthur L. Gilliom, Indianapolis, Ind., Robert A. Littleton, Washington, D. C., Gilliom, Armstrong & Gilliom, Indianapolis, Ind., for petitioner, Samuel J. Mantel, Indianapolis, Ind., of counsel.
Maryhelen Wigle, Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Charles S. Lyon, Acting Asst. Atty. Gen., Charles W. Davis, Chief Counsel, John M. Morawski, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and HOLMES and RIVES, Circuit Judges.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Chief Judge.
This proceeding was brought by the petitioner, Grenada Industries, Inc., for the review of a decision1 of the Tax Court of the United States under the provisions of sections 1141 and 1142 of the Internal Revenue Code, Title 26, U.S.C.A. §§ 1141-1142. The decision under review determined deficiencies in income, declared value excess profits, and excess-profits taxes in amounts aggregating $136,383.53 for...
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