AIKEN DRIVE-IN THEATRE CORPORATION v. UNITED STATES

No. 8080.

281 F.2d 7 (1960)

AIKEN DRIVE-IN THEATRE CORPORATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided July 26, 1960.


Attorney(s) appearing for the Case

Robert L. Hines, Charlotte, N. C. (Richard E. Thigpen, Charlotte, N. C., on brief), for appellant.

Claron C. Spencer, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., and James M. Baley, Jr., U. S. Atty., Asheville, N. C., on brief), for appellee.

Before BOREMAN, Circuit Judge, and THOMPSON and DALTON, District Judges.


BOREMAN, Circuit Judge.

Aiken Drive-In Theatre Corporation, a South Carolina corporation, hereinafter called Aiken, prosecutes this appeal from the order of the United States District Court for the Western District of North Carolina dismissing its action against the United States to recover income and excess profits taxes paid by it for its fiscal year ending March 31, 1953.

Aiken was organized and incorporated in March 1952 to operate drive-in theatres and...

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