TOWNSEND v. HITCHCOCK CORPORATION

No. 7136.

232 F.2d 444 (1956)

T. L. TOWNSEND, Acting District Director of Internal Revenue, Appellant, v. The HITCHCOCK CORPORATION, Appellee.

United States Court of Appeals Fourth Circuit.

Decided April 9, 1956.


Attorney(s) appearing for the Case

David O. Walter, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., and Edwin M. Stanley, U. S. Atty., Greensboro, N. C., on brief), for appellant.

Kester Walton, Asheville, N. C. (Frank Parker, and Harkins, Van Winkle, Walton & Buck, Asheville, N. C., on brief), for appellee.

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


DOBIE, Circuit Judge.

This appeal is by the United States, through T. L. Townsend, Acting District Director of Internal Revenue, from a judgment in favor of The Hitchcock Corporation (hereinafter called the taxpayer), which is engaged in mining talc at Murphy, North Carolina. Taxpayer's mining activities consist of extracting the talc from its deposit underground, bringing it to the surface, cutting such talc as is suitable for the purpose into crayons, and pulverizing...

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