SWED DISTRIBUTING COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
December 4, 1959.
December 4, 1959.
Attorney(s) appearing for the Case
Arthur Glover, Amarillo, Tex., for petitioner.
Melva M. Graney, Atty., Dept. of Justice, Charles K. Rice, Asst. Gen. Counsel, Dept. of Justice, Lee A. Jackson, A. F. Prescott, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C., Arch M. Cantrall, Chief Counsel, I. R. S., John M. Morawski, Sp. Atty., I. R. S., Washington, D. C., for respondent.
Before HUTCHESON, JONES and WISDOM, Circuit Judges.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Circuit Judge.
This appeal from a decision of the Tax Court, 31 T.C. 84, involves income and excess profits taxes for the fiscal years ending July 31, 1951, 1952, and 1953. The sole matter decided below and, therefore, the sole matter primarily presented for our review is whether an agreement between the taxpayers and one Hinzpeter was acquired by a partnership consisting of taxpayer's two principal stockholders, a matter...
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