Case ID: f2d_130/html/0941-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

FARMERS & GINNERS COTTON OIL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10409.
    Circuit Court of Appeals, Fifth Circuit.
    Oct. 27, 1942.
    Lee C. Bradley, Jr., of Birmingham, Ala., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Joseph M. Jones, Sp. Assts. to Atty Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for respondent.
    Marcellus Green, Garner W. Green, and E. R. Holmes, Jr., all of Jackson, Miss., and Christie Benet, of Columbia, S. C., for amicus curiae.
    Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.
   PER CURIAM.

On the authority of the former opinion, Commissioner of Internal Revenue v. Farmers & Ginners Cotton Oil Co., 120 F.2d 772, the judgment is affirmed.