PHINNEY v. SOUTHERN WAREHOUSE CORP.

No. 14613.

212 F.2d 488 (1954)

PHINNEY, Director of Internal Revenue, v. SOUTHERN WAREHOUSE CORP.

United States Court of Appeals Fifth Circuit.

April 30, 1954.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Washington, D. C., Ellis N. Slack, David O. Walter, Dudley J. Godfrey, Jr., Sp. Assts. to Atty. Gen., Washington, D. C., Brian S. Odem, U. S. Atty., J. Lev Hunt, Asst. U. S. Atty., Houston, Tex., for appellant.

Eastham & Williams, A. J. Eastham and Willard C. Williams, Houston, Tex., for appellee Southern Warehouse Corp.

Before STRUM and RIVES, Circuit Judges, and DAWKINS, District Judge.


DAWKINS, District Judge.

Plaintiff, appellee, sued for refund of (1) Income Taxes, Subchapter D, Chapter 9, of the Internal Revenue Code, 26 U.S.C.A. §§ 1621-1627, (2) taxes collected under the Federal Insurance Contributions Act, Subchapter A, Chapter 9, of the Internal Revenue Code, 26 U.S. C.A. §§ 1400-1432, and (3) Federal Unemployment Taxes, Subchapter C, Chapter 9, of the Internal Revenue Code, 26 U.S.C.A. §§ 1600-1611, for the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases