DAVIS v. BANKHEAD HOTEL

No. 14806.

212 F.2d 697 (1954)

DAVIS, Collector of Internal Revenue, v. BANKHEAD HOTEL, Inc.

United States Court of Appeals Fifth Circuit.

May 14, 1954.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Melva M. Graney, Sp. Asst. Attys. Gen., Lee A. Jackson, Carolyn R. Just, Sp. Assts. to the Atty. Gen., Frank M. Johnson, Jr., U. S. Atty., R. Clifford Fulford, Asst. U. S. Atty., Birmingham, Ala., for appellant.

John W. Gillon, Frank M. Young, of Spain, Gillon & Young, Birmingham, Ala., for appellee, Frank A. Berry, Nashville, Tenn., of counsel.

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


HOLMES, Circuit Judge.

This action was brought by the appellee against the appellant to recover additional excess profits taxes for the calendar years 1943 and 1944. The opinion of the district court is reported in 112 F.Supp. 180. The case was submitted to the court upon a stipulation of the material facts, supplemented by an affidavit of L. B. Stevens, which by agreement was accepted as a correct statement of additional facts...

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