Case Name: LOUISIANA DISCOUNT CORPORATION Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1952-01-18
Citations: 193 F.2d 495
Docket Number: No. 13620
Parties: LOUISIANA DISCOUNT CORPORATION Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 193
Pages: 495–495

Head Matter:
LOUISIANA DISCOUNT CORPORATION Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13620.
United States Court of Appeals Fifth Circuit.
Jan. 18, 1952.
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.

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