BURFORD-TOOTHAKER TRACTOR CO. v. UNITED STATES

No. 17151.

262 F.2d 891 (1959)

BURFORD-TOOTHAKER TRACTOR COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 29, 1959.


Attorney(s) appearing for the Case

Fred Ball, Montgomery, Ala., for appellant.

John J. McGarvey, David O. Walter, A. F. Prescott, Joseph F. Goeteen, Attys., Dept. of Justice, Washington, D. C., Hartwell Davis, U. S. Atty., Montgomery, Ala., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Ralph M. Daugherty, Asst. U. S. Atty., Montgomery, Ala., for appellee.

Before RIVES, BROWN and WISDOM, Circuit Judges.


JOHN R. BROWN, Circuit Judge.

Emerging from the application of the Korean Excess Profits Tax Statute which "* * * probably represented the most intricate and baffling enactment ever to receive Congressional approval," 7A Mertens, The Law of Federal Income Taxation iii (Rev. ed. 1955), are two relatively simple questions in the determination of the excess profits tax credit for the tax years 1950, 1951, and 1952. The first is whether a strike at a supplier's plant...

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