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NICHOLS LOAN CORPORATION OF TERRE HAUTE v. C. I. R.

Nos. 14012-14018.

321 F.2d 905 (1963)

NICHOLS LOAN CORPORATION OF TERRE HAUTE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NICHOLS LOAN CORPORATION OF BRAZIL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NICHOLS LOAN CORPORATION OF CLINTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NICHOLS LOAN CORPORATION OF INDIANAPOLIS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NICHOLS LOAN CORPORATION OF CRAWFORDSVILLE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NICHOLS LOAN CORPORATION OF EAST CHICAGO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. NICHOLS LOAN CORPORATION OF MICHIGAN CITY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

September 5, 1963.

Attorney(s) appearing for the Case

Benjamin G. Cox, Terre Haute, Ind., Gambill, Cox, Zwerner, Gambill & Sullivan, Terre Haute, Ind., on brief, for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Thomas R. Manning, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY and KILEY, Circuit Judges, and PLATT, District Judge.

KILEY, Circuit Judge.

The Tax Court in a consolidated opinion determined deficiencies in income tax against the seven separate petitioners. They have appealed.1

Each petitioner2 is an Indiana corporation licensed to engage in the small loan business in Indiana,3 and each corporation succeeded to a small loan business previously...

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