GLENN v. BURLEY TOBACCO WAREHOUSE

No. 11791.

207 F.2d 779 (1953)

Seldon R. GLENN, Individually and as Collector of Internal Revenue for the District of Kentucky, Appellant, v. BURLEY TOBACCO WAREHOUSE, Inc., M. R. Vance, F. T. Cantrell, P. L. Edwards and N. V. Edwards, Appellees.

United States Court of Appeals Sixth Circuit.

October 21, 1953.


Attorney(s) appearing for the Case

J. Leonard Walker, U. S. Atty., Charles F. Wood, Asst. U. S. Atty., Louisville, Ky., H. Brian Holland, Ellis N. Slack and John J. Kelley, and S. Dee Hanson, Washington, D. C., for appellant.

Earl S. Wilson, and W. Howard Clay, Louisville, Ky., for appellees.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.


PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel;

And it appearing that the controlling question is whether the sale of a certain tobacco warehouse was negotiated and contracted for by the Burley Tobacco Warehouse, Inc., a corporation, or by its stockholders;

And it appearing that the trial court upon consideration of the entire transaction determined that a sale by the corporation was not intended,...

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