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JEWEL SHOP OF ABBEVILLE, SOUTH CAROLINA v. PITTS

No. 6910.

218 F.2d 692 (1955)

The JEWEL SHOP OF ABBEVILLE, SOUTH CAROLINA, Appellant, v. R. C. PITTS, Acting Collector of Internal Revenue, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 3, 1955.

Attorney(s) appearing for the Case

J. Alex Neely, Jr., Anderson, S. C. (H. B. Moorhead, Anderson, S. C., on brief), for appellant.

Carolyn R. Just, Sp. Asst. to Atty. Gen., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., Washington, D. C., Joseph E. Hines, U. S. Atty., Spartanburg, S. C., and W. A. Bull, Asst. U. S. Atty., Greenville, S. C., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PER CURIAM.

This suit was brought by the Jewel Shop of Abbeville, a South Carolina corporation, to secure an injunction prohibiting the Collector of Internal Revenue for the South Carolina District of the United States from collecting by distraint or otherwise, excise taxes on the sale of goods, with fraud penalties and interest, for the years ending on June 30 in 1947, 1948 and 1949 respectively, as assessed by the Commissioner of Internal Revenue. The taxpayer also...

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