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MILL RIDGE COAL COMPANY v. PATTERSON

No. 17392.

264 F.2d 713 (1959)

MILL RIDGE COAL COMPANY, Appellant, v. George D. PATTERSON, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

March 12, 1959.

Attorney(s) appearing for the Case

Edward M. Selfe, Thomas N. Carruthers, Jr., Birmingham, Ala., for appellant, White, Bradley, Arant, All & Rose, Birmingham, Ala., of counsel.

Kenneth E. Levin, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Dept. of Justice, Washington, D. C., W. L. Longshore, U. S. Atty., M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for appellee.

Before HUTCHESON, Chief Judge, and CAMERON and BROWN, Circuit Judges.

HUTCHESON, Chief Judge.

This appeal, re-presenting here the claim for refund ineffectually urged below, that in paying the deficiency assessed against it for its fiscal year ending August 31, 1955, taxpayer overpaid its taxes, seeks a reversal of the adverse judgment. This claim was, and is, based upon taxpayer's contention that the commissioner erroneously denied it the right to deduct from its income for that year a net operating loss carry-over deduction which...

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