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DUVAL MOTOR COMPANY v. C. I. R.

No. 17262.

264 F.2d 548 (1959)

DUVAL MOTOR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

February 26, 1959.

Attorney(s) appearing for the Case

William R. Frazier, Hill & Frazier, James P. Hill, Jacksonville, Fla., for petitioner.

Carolyn R. Just, Meyer Rothwacks, John J. Pajak, Robert N. Anderson, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., John M. Morawski, Sp. Atty. and Arch M. Cantrall, Chief Counsel, I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Before RIVES, TUTTLE and CAMERON, Circuit Judges.

TUTTLE, Circuit Judge.

Petitioner is a franchised Ford automobile dealer in Jacksonville, Florida. During the fiscal years ending March 31, 1951 and 1952, the tax years here in question, it bought and sold new cars and used cars, operated a parts and service department and operated a body shop. In the fiscal year ending March 31, 1951, it sold 1,826 new cars and trucks, and 2,415 used cars and trucks. In fiscal year 1952 it sold 1,286 new cars and trucks and 2,500...

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