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J.H. RUTTER REX MFG. CO., INC. v. C.I.R.

No. 87-4699.

853 F.2d 1275 (1988)

J.H. RUTTER REX MFG. COMPANY, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 7, 1988.

Attorney(s) appearing for the Case

Edward B. Benjamin, Jr., Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Robert W. Nuzum, Deutsch, Kerrigan & Stiles, New Orleans, La., for petitioner-appellant.

Michael L. Paup, Chief, David I. Pincus, William A. Whitledge, Asst. Attys. Gen., Gary R. Allen, William Rose, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before THORNBERRY, WILLIAMS and SMITH, Circuit Judges.

JERRE S. WILLIAMS, Circuit Judge:

I. Factual Background and Prior Proceedings

We grapple with serious procedural and substantive issues involving the corporate accumulated earnings tax. We also consider a valid issue concerning an alleged taxpayer waiver of limitations.

J.H. Rutter Rex Manufacturing Company, Inc. ("Rutter Rex") is a Louisiana corporation, incorporated July 1, 1930. The company manufactures work pants, work shirts, jeans, casual...

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