Louisiana Discount Corporation Petitioner, v. Commissioner of Internal Revenue, Respondent, 193 F.2d 495 (5th Cir. 1952)

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U.S. Court of Appeals for the Fifth Circuit - 193 F.2d 495 (5th Cir. 1952) 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.


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