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MOTOR FUEL CARRIERS, INC. v. UNITED STATES

No. 19745.

322 F.2d 576 (1963)

MOTOR FUEL CARRIERS, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

September 12, 1963.

Attorney(s) appearing for the Case

William R. Frazier, Hill & Frazier, James P. Hill, Jacksonville, Fla., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Clinton N. Ashmore, U. S. Atty., Tallahassee, Fla., Richard J. Heiman, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before JONES and BELL, Circuit Judges, and SIMPSON, District Judge.

JONES, Circuit Judge.

Motor Fuel Carriers, Inc., the appellant, referred to in this opinion as the taxpayer, paid a deficiency accumulated earnings penalty assessment made pursuant to Section 531 of the Internal Revenue Code of 1954, by the Commissioner of Internal Revenue, and brought a refund suit in the United States District Court for the Northern District of Florida. The court made findings of fact and conclusions of...

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