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RICHMOND HOSIERY MILLS v. COMMISSIONER OF INTERNAL REVENUE

No. 15875.

233 F.2d 908 (1956)

RICHMOND HOSIERY MILLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

June 5, 1956.

Attorney(s) appearing for the Case

Joseph B. Brennan, Atlanta, Ga., Sutherland, Asbill & Brennan, Atlanta, Ga., of counsel, for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty. Gen., Harry Baum, S. Dee Hanson, John Potts Barnes, Chief Counsel, Int. Rev. Service, Claude R. Marshall, Sp. Atty., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and JONES, Circuit Judges.

PER CURIAM.

This appeal involves claimed deficiencies in excess profit taxes for the years 1942, and 1944-1945. Persisting, despite its reversal in Owensboro Wagon Co. v. Commissioner, 6 Cir., 209 F.2d 617, in adhering to its decision, that stock dividends distributed prior to March 1, 1913, are not includible in equity invested capital under § 718(a) (3) of the Internal Revenue Code, 26 U.S.C.A. Excess Profits Taxes, page 143...

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