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WOODWARD IRON COMPANY v. UNITED STATES

No. 24097.

396 F.2d 552 (1968)

WOODWARD IRON COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 20, 1968.

Attorney(s) appearing for the Case

Meade Whitaker, Birmingham, Ala., for appellant.

Macon L. Weaver, U. S. Atty., Birmingham, Ala., Harold C. Wilkenfeld, Howard J. Feldman, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, GOLDBERG and DYER, Circuit Judges.

GOLDBERG, Circuit Judge:

"A paradox, a paradox, A most ingenious paradox!"1

The taxpayer, through 1953 consistent in its ratable deductions of state ad valorem taxes, reads a 1954 statute as automatically transmuting it into taking lump sum deductions while urging that the congressional intent of the statute was to accommodate change from lump sum to ratable...

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