ALABAMA BY-PRODUCTS CORPORATION v. UNITED STATES

No. 15537.

228 F.2d 958 (1956)

ALABAMA BY-PRODUCTS CORPORATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 19, 1956.


Attorney(s) appearing for the Case

J. O. Screven, Jr., William Bew White, Birmingham, Ala., White, Bradley, Arant, All & Rose, Birmingham, Ala., of counsel, for appellant.

Morton K. Rothschild, Atty. Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen. Dept. of Justice, Ellis N. Slack, Sp. Asst. to Atty. Gen., Frank M. Johnson, Jr., U. S. Atty., Fred S. Weaver, Asst. U. S. Atty., Birmingham, Ala., Lee A. Jackson, Atty. Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, JONES and BROWN, Circuit Judges.


PER CURIAM.

Appellant, frankly recognizing that the decisions of the Tax Court and of the First Circuit in Bangor & Aroostook Railroad Co. v. Commissioner, 16 T.C. 578, affirmed 193 F.2d 827, certiorari denied 343 U.S. 934, 72 S.Ct. 770, 96 L. Ed. 1342, stand in the way of a reversal, makes a well reasoned direct frontal attack upon those decisions. We are not, however, so clearly convinced that...

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