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SMITH & WIGGINS GIN, INC. v. C. I. R.

No. 19981.

341 F.2d 341 (1965)

SMITH & WIGGINS GIN, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 12, 1965.

Attorney(s) appearing for the Case

Ben Ferrell Mitchell, Cleveland, Miss., for petitioner.

Karl Schmeidler, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Dept. of Justice, Crane C. Hauser, Chief Counsel, Dept. of Justice, I. R. S., Robert B. Alexander, I. R. S., Meyer Rothwacks, Melva M. Graney, Louis F. Claiborne, Dept. of Justice, Washington, D. C., Edward Heilbronner, Department of Justice, Washington, D. C., for respondent.

Before RIVES and WISDOM, Circuit Judges, and MORGAN, District Judge.

MORGAN, District Judge.

This appeal involves deficiencies in federal income tax for the years ending July 31, 1955 and July 31, 1956 in the respective amount of $1,648.28 and $2,573.16. The decision of the Tax Court we are called upon to review under Section 7482 of the Internal Revenue Code of 1954 was entered on February 1, 1962 and is reported at 37 T.C. 861, where the detailed facts may be found.

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