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LOUIS PIZITZ DRY GOODS CO. v. DEAL

No. 14621.

208 F.2d 724 (1953)

LOUIS PIZITZ DRY GOODS CO., Inc. v. DEAL et al.

United States Court of Appeals Fifth Circuit.

Rehearing Denied February 3, 1954.

Attorney(s) appearing for the Case

William S. Pritchard and Winston B. McCall, Birmingham, Ala., Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for appellant.

Robert B. Ross, Sp. Asst. to Atty. Gen., Dept. of Justice, Ellis N. Slack, Sp. Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Washington, D. C., John D. Hill, U. S. Atty., Birmingham, Ala., Carolyn R. Just, Sp. Asst. to Atty. Gen., Washington, D. C., Frank M. Johnson, Jr., U. S. Atty., Birmingham, Ala., for appellees.

Before HOLMES and RIVES, Circuit Judges, and KENNAMER, District Judge.

RIVES, Circuit Judge.

This appeal involves income and excess profits taxes in the amount of $122,135.45 plus interest, for the taxable years ended January 31, 1942 through January 31, 1947, inclusive. The sole issue relates to the timeliness of the election filed by the taxpayer to have applied the involuntary liquidation and replacement provisions of Section 22(d) (6), Internal Revenue Code, 26 U.S.C.A. § 22(d) (6), for each of the taxable years. Such election...

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