COMMISSIONER OF INTERNAL REV. v. SEMINOLE MFG. CO.

No. 15739.

233 F.2d 395 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SEMINOLE MANUFACTURING COMPANY, Respondent.

United States Court of Appeals Fifth Circuit.

May 8, 1956.


Attorney(s) appearing for the Case

Harry Marselli, Atty., Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., John Potts Barnes, Chief Counsel, Int. Rev. Service, Claude R. Marshall, Sp. Atty., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., for petitioner.

Stanley H. Richards, Chicago, Ill., Robert S. Foster, Chicago, Ill., Foster, Kennedy & Nosek, Chicago, Ill., of counsel, for respondent.

Before HUTCHESON, Chief Judge, and TUTTLE and CAMERON, Circuit Judges.


TUTTLE, Circuit Judge.

The question presented by this appeal is one that has been much litigated in the Tax Court and in the Courts of Appeals. The Tax Court has held consistently to one view and the appellate courts in at least eight cases have reversed. In one Circuit the Court of Appeals dismissed the appeal as being premature.

This is a petition for review of an order of the Tax Court in a proceeding authorized by § 732, 26 U.S.C.A., for redetermination...

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