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UNITED STATES v. ADKINS-PHELPS, INCORPORATED

No. 18944.

400 F.2d 737 (1968)

UNITED STATES of America, Appellant, v. ADKINS-PHELPS, INCORPORATED, Appellee.

United States Court of Appeals Eighth Circuit.

September 30, 1968.

Attorney(s) appearing for the Case

Stuart A. Smith, Atty., Dept. of Justice, Washington, D. C., for appellant; Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., and W. H. McClellan, U. S. Atty., Little Rock, Ark. on the brief.

William H. Bowen and Byron M. Eiseman, Jr., of Smith, Williams, Friday & Bowen, Little Rock, Ark., for appellee.

Before VAN OOSTERHOUT, Chief Judge, HEANEY, Circuit Judge, and REGISTER, Chief District Judge.

VAN OOSTERHOUT, Chief Judge.

This is a timely appeal from final judgment of the District Court awarding Adkins-Phelps, Incorporated (taxpayer), $40,689.38 and interest as a refund of income tax of taxpayer for the fiscal year ending September 30, 1961, alleged to have been unlawfully assessed and collected. Adkins-Phelps, Incorporated, an Arkansas corporation, acquired the assets of J. F. Weinmann Milling Company (Weinmann), also an Arkansas corporation, through corporate...

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