HARDAWAY MOTOR CO. v. COMMISSIONER OF INTERNAL REV.

No. 14390.

207 F.2d 872 (1953)

HARDAWAY MOTOR CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

November 18, 1953.


Attorney(s) appearing for the Case

J. Q. Davidson, Kenneth L. Hewitt, Columbus, Ga., Bertram S. Boley, Atlanta, Ga. (Swift, Pease, Davidson & Chapman, Columbus, Ga., of counsel), for petitioner.

Charles S. Lyon, H. Brian Holland, Asst. Attys. Gen., Ellis N. Slack, Dept. of Justice, Lee A. Jackson, Hilbert P. Zarky, Louise Foster, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Claude R. Marshal, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

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


BORAH, Circuit Judge.

This appeal involves deficiencies in excess profits taxes for the calendar years 1944 and 1945 in the amounts of $15,446.36 and $14,904.68, respectively, which the Tax Court held were rightfully owed to the Government by petitioner Hardaway Motor Company.

Petitioner, a Georgia corporation, timely filed its excess profits tax returns for the calendar years 1944 and 1945 with the Collector of Internal Revenue for the District of Georgia...

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