A. DUDA & SONS COOPERATIVE ASS'N v. UNITED STATES

No. 73-1246.

504 F.2d 970 (1974)

A. DUDA & SONS COOPERATIVE ASSOCIATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 5, 1974.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Helen E. Marmoll, Meyer Rothwacks, Attys., Tax Div., Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr., Acting Chief Counsel, I. R. S., Washington, D. C., John L. Briggs, U. S. Atty., Jacksonville, Fla., Kendell W. Wherry, Asst. U. S. Atty., Orlando, Fla., Leonard J. Henzke, Jr., Carleton D. Powell, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

George I. Meisel, Cleveland, Ohio, William Y. Akerman, Orlando, Fla., Robert H. Kennedy, Eric M. Oakley, Cleveland, Ohio, for plaintiff-appellee.

Richard H. Appert, American Bar Assoc., Section of Taxation, New York City, for amicus curiae.

Before RIVES, WISDOM and MORGAN, Circuit Judges.


LEWIS R. MORGAN, Circuit Judge.

Petition for rehearing was duly filed by plaintiff-appellee, supported by its brief, to which defendant-appellant filed its brief in opposition.

The petition for rehearing is granted, the original panel opinion dated June 6, 1974, is withdrawn, and this opinion is substituted in lieu thereof.

This appeal arises from a highly technical area of federal income taxation law superimposed upon a welter of confused and conflicting...

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