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U.S. Court of Appeals for the Fifth Circuit, 1952

Louisiana Discount Corporation v. Commissioner of Internal Revenue

Louisiana Discount Corporation v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided January 18, 1952
193 F.2d 495 (Federal Reporter, Second Series)

Louisiana Discount Corporation v. Commissioner of Internal Revenue

Opinion

193 F.2d 495

LOUISIANA DISCOUNT CORPORATION Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 13620.

United States Court of Appeals Fifth Circuit.

January 18, 1952.

Petition for Review of Decision of The Tax Court of the United States (District of Louisiana).

DeQuincy V. Sutton, Hattiesburg, Miss., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., W. Herman Schwatka, Sp. Atty. Bur. Int. Rev., Washington, D. C., Virginia H. Adams, Carolyn R. Just, Sp. Asst. to Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.

PER CURIAM.

1

On the authority of Poynor v. Commissioner, 81 F.2d 521, the judgment is affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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