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SCOFIELD v. RIO FARMS, INC.

No. 14211.

205 F.2d 68 (1953)

SCOFIELD, Collector of Internal Revenue, v. RIO FARMS, Inc.

United States Court of Appeals Fifth Circuit.

June 12, 1953.

Attorney(s) appearing for the Case

Homer R. Miller, Spec. Asst. to the Atty. Gen., Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Bradford F. Miller, Asst. U. S. Atty., San Antonio, Tex., Robert N. Anderson, Spec. Asst. to Atty. Gen., Charles F. Herring, U. S. Atty., San Antonio, Tex., for appellant.

Marvin K. Collie, Houston, Tex. (Vinson, Elkins, Weems & Searls, Houston, Tex., Lauderdale & Bowe, Mercedes, Tex., Thomas Fletcher, Houston, Tex., Henry Lauderdale, Mercedes, Tex., of counsel), for appellee.

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

HUTCHESON, Chief Judge.

Brought by appellee, plaintiff below, the suit was for refund of capital stock taxes which had been collected from it as due under Sec. 1200(a), I.R.C.1 for the fiscal years ending June 30, 1944 and 1945.

The claim was that by Section 1201 — "Exemptions",2 plaintiff was exempt from the taxes imposed by Section 1200, in that it...

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