No. 73-3184.

514 F.2d 675 (1975)

FIRST RAILROAD & BANKING COMPANY OF GEORGIA, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 8, 1975.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Fred Luyties, Atty., Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D. C., Edmund A. Booth, Jr., Asst. U. S. Atty., R. Jackson B. Smith, Jr., U. S. Atty., Augusta, Ga., Bennet N. Hollander, Murray S. Horwitz, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

James R. Harper, Atlanta, Ga., for plaintiff-appellee.

Before BROWN, Chief Judge, and GODBOLD and RONEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied October 8, 1975.

JOHN R. BROWN, Chief Judge:

The Government appeals from a judgment granting First R.R. & Banking Company of Georgia's (taxpayer's) prayer for recovery of a deficiency assessment, paid for the years 1961 through 1964. It is argued the District Court erroneously held taxpayer was entitled to exclude the income of a sub-subsidiary, First of Georgia Life Insurance

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