ALABAMA BY-PRODUCTS CORPORATION, APPELLANT,
v.
UNITED STATES OF AMERICA, APPELLEE
ALABAMA BY-PRODUCTS CORPORATION, APPELLANT,
UNITED STATES OF AMERICA, APPELLEE
228 F.2d 958
Court of Appeals for the Fifth Circuit (1956)
Caution
Cited by 1 case
Opinion of the Court
PER CURIAM.
Appellant, frankly recognizing that the decisions of the Tax Court and of the First Circuit in Bangor & Aroostook Railroad Co. v. Commissioner, 16 T.C. 578, affirmed 193 F. 2d 827, certiorari denied 343 U.S. 934, 72 S.Ct. 770, 96 L.Ed. 1342, stand in the way of a reversal, makes a well reasoned direct frontal attack upon those decisions. Wo are not, however, so clearly convinced that they are erroneous, as to be willing to put this Court in opposition to them. The issues have been well and adequately discussed in findings of fact and conclusions of law by the district court. Upon the authority of Bangor & Aroostook, supra, the judgment is
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Lucile H. Meyer v. Commissioner OF Internal Revenue, 383 F.2d 883 (8th Cir. 1967)
Authorities Cited
- Zamloch v. United States, 343 U.S. 934 (U.S. 1952)
- Bangor & Aroostook R. Co. v. Commissioner of Internal Revenue, 193 F.2d 827 (1st Cir. 1951)