WILLMUT GAS & OIL COMPANY v. FLY

No. 19543.

322 F.2d 301 (1963)

WILLMUT GAS & OIL COMPANY, Appellant, v. Eugene FLY, Former Collector of Internal Revenue. (Henry Fly, Administrator of the Estate of Eugene Fly, Deceased, substituted in the place of Eugene Fly, Deceased), Appellee.

United States Court of Appeals Fifth Circuit.

September 10, 1963.


Attorney(s) appearing for the Case

deQuincy V. Sutton, Meridian, Miss., Garner W. Green, Reynolds S. Cheney, Jackson, Miss., Green, Green & Cheney, Jackson, Miss., of counsel, for Willmut Gas & Oil Co.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Edwin R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., Benjamin M. Parker, Harry Marselli, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before PHILLIPS, CAMERON and WISDOM, Circuit Judges.


WISDOM, Circuit Judge.

In this case the taxpayer, Willmut Gas & Oil Company, seeks recovery of World War II excess profits taxes of approximately $18,000, paid in 1944 and 1945 as a result of an allegedly erroneous assessment. The district court dismissed the complaint on the ground that the court had no jurisdiction to review the correctness of the Commissioner's action granting World War II excess profits tax relief solely by reason of Section 711(b) (1) (J...

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