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KIRBY LUMBER CORPORATION v. PHINNEY

No. 26718.

412 F.2d 598 (1969)

KIRBY LUMBER CORPORATION, Plaintiff-Appellee, v. R. L. PHINNEY, District Director of Internal Revenue, Defendant-Appellant.

United States Court of Appeals Fifth Circuit.

May 27, 1969.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Atty., Richard M. Roberts, Acting Asst. Atty. Gen., Harry Marselli, David E. Carmack, Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., John O. Jones, Leonard B. Tatar, Attys., Dept. of Justice, Fort Worth, Tex., Ted Butler, Asst. U. S. Atty., Ernest Morgan, U. S. Atty., San Antonio, Tex., for defendant-appellant.

Joe G. Roady, Houston, Tex., Fountain, Cox & Gaines, Houston, Tex., for plaintiff-appellee.

Before JOHN R. BROWN, Chief Judge, COLEMAN, Circuit Judge, and SCOTT, District Judge.

COLEMAN, Circuit Judge:

The District Director of Internal Revenue collected $29,139.55 from the Kirby Lumber Corporation as additional income taxes allegedly due on the sale of standing tie grade hardwood timber [hereinafter, tie timber] in the year 1959. Before the District Court, sitting without a jury, Kirby recovered judgment for the refund of the amount paid, plus interest. The District Director vigorously appeals. We affirm.

The District Director says...

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