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CAMP CONCRETE ROCK COMPANY v. UNITED STATES

No. 17929.

276 F.2d 211 (1960)

CAMP CONCRETE ROCK COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 25, 1960.

Attorney(s) appearing for the Case

Young J. Simmons, Farris Bryant, Green, Bryant & Simmons, Ocala, Fla., for appellant.

Carolyn R. Just, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Jacksonville, Fla., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Melva M. Graney, Helen A. Buckley, Attys., Dept. of Justice, Washington, D. C., E. Coleman Madsen, U. S. Atty., Jacksonville, Fla., for appellee.

Before HUTCHESON, BROWN and WISDOM, Circuit Judges.

PER CURIAM.

This appeal from a judgment denying recovery of income taxes for the years 1951, 1952 and 1953, tests for error the findings and conclusions of the District Judge1 and the judgment based thereon.

It presents the single question whether the District Court erred in finding that the taxpayer had failed to meet its burden of showing the incorrectness of the Commissioner's determination...

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