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LOGAN LUMBER CO. v. COMMISSIONER OF INT. REVENUE

No. 22390.

365 F.2d 846 (1966)

LOGAN LUMBER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

August 15, 1966.

Attorney(s) appearing for the Case

Michel G. Emmanuel, Norman H. Lipoff, Tampa, Fla., Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tampa, Fla., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Mitchell Rogovin, Chf. Counsel, Richard P. Milloy, Atty., I.R.S., Washington, D. C., Richard M. Roberts, Act. Asst. Atty. Gen., Thomas Silk, Meyer Rothwacks, Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before PHILLIPS, RIVES and COLEMAN, Circuit Judges.

RIVES, Circuit Judge:

This is an appeal by the Logan Lumber Company from an adverse ruling by the Tax Court. The Tax Court held that the Logan Lumber Company1 had under-reported its corporate income for the fiscal years ending June 30, 1951 to 1960, inclusive. The assessment of a delinquency penalty for the late filing of taxpayer's 1952 corporate tax return was also upheld by the Tax Court.2

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