STACEY MANUFACTURING CO. v. COMMISSIONER OF INT. REV.

Nos. 12735, 12740.

237 F.2d 605 (1956)

The STACEY MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. RICHMOND HOSIERY MILLS, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

November 2, 1956.


Attorney(s) appearing for the Case

Robert P. Goldman, Cincinnati, Ohio (Harry Stickney, of Paxton & Seasongood, Cincinnati, Ohio, on the brief), for Stacey Mfg. Co.

Joseph B. Brennan (of Sutherland, Asbill & Brennan), Atlanta, Ga., for Richmond Hosiery Mills.

Charles K. Rice, Lee A. Jackson, Harry Baum and S. Dee Hanson, Washington, D. C., for Commissioner of Internal Revenue.

Before MARTIN, MILLER and STEWART, Circuit Judges.


PER CURIAM.

In both these tax reviews, the respective tax judges have refused to follow, as the settled rule of this circuit, our decision in Owensboro Wagon Co. v. Commissioner of Internal Revenue, 6 Cir., 209 F.2d 617, reversing the decision of the tax court reported in 18 T.C. 1107.

In the case first listed above, Stacey Manufacturing Company v. Commissioner, Judge Van Fossan states in his...

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