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STERLING DISTRIBUTORS, INC. v. UNITED STATES

No. 19393.

313 F.2d 803 (1963)

STERLING DISTRIBUTORS, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

February 13, 1963.

Attorney(s) appearing for the Case

D. H. Markstein, Jr., Birmingham, Ala., Markstein & Cain, Birmingham, Ala., of counsel, for appellant.

Macon L. Weaver, U. S. Atty., Birmingham, Ala., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Michael I. Smith, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, JONES and WISDOM, Circuit Judges.

JONES, Circuit Judge.

An accumulated earnings tax was imposed against the appellant, Sterling Distributors, Inc., under the provisions of Sections 531-537 of the Internal Revenue Code of 1954. A deficiency having been assessed and paid for the years 1957 and 1958, the taxpayer sued for a refund. The district court found for the taxpayer as to the 1957 tax and for the Government as to the 1958 tax. On this appeal we decide...

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