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PLANTATION PATTERNS, INCORPORATED v. C. I. R.

No. 31126.

462 F.2d 712 (1972)

PLANTATION PATTERNS, INCORPORATED, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. John S. JEMISON, Jr. and Marie S. Jemison, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied July 6, 1972.

Attorney(s) appearing for the Case

Wm. Bew White, Jr., Birmingham, Ala., Ivins, Phillips & Barker, Washington, D. C., Griffith F. Pitcher, Karl R. Price, Birmingham, Ala., Bradley, Arant, Rose & White, Birmingham, Ala., of counsel, for petitioners-appellants.

Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Eugene F. Collella, Atty., Int. Revenue Serv., Washington, D. C., Ernest J. Brown, Carolyn R. Just, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before JONES, COLEMAN and SIMPSON, Circuit Judges.

SIMPSON, Circuit Judge:

This is an appeal from a determination by the Tax Court of tax deficiencies against the corporate taxpayer, Plantation Patterns, Incorporated (New Plantation hereinafter, to distinguish it from an earlier corporation with the same name) for the fiscal years ending September 30, 1963-65, for the respective amounts of $2,947.12, $51,719.69, and $23,732.28, and against the individual taxpayers, John S. Jemison, Jr. (Mr. Jemison) and his wife,...

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