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CAMPBELL v. CEN-TEX, INC.

No. 23014.

377 F.2d 688 (1967)

Ellis CAMPBELL, Jr., District Director of Internal Revenue, Appellant, v. CEN-TEX, INC., Appellee.

United States Court of Appeals Fifth Circuit.

April 26, 1967.

Attorney(s) appearing for the Case

Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, I. Henry Kutz, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., Melvin M. Diggs, U. S. Atty., Abilene, Tex., for appellant, Martha Joe Stroud, Asst. U. S. Atty., of counsel.

A. E. Aikman, J. J. French, Jr., of Locke, Purnell, Boren, Laney & Neely, Dallas, Tex., for appellee, Frederick H. Stone, Springfield, Ill., of counsel.

Before TUTTLE, Chief Judge, and JONES and GEWIN, Circuit Judges.

JONES, Circuit Judge:

The appellee, Cen-Tex, Inc., claimed interest deductions in computing its income tax for its fiscal years ending April 30, 1961, and April 30, 1962. The claimed deductions were disallowed, deficiency assessments were made and paid, claims for refund were filed and disallowed, and an action for a refund was brought. The district court entered judgment for the taxpayer. The District Director has appealed.

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