Case Name: FARMERS & GINNERS COTTON OIL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1942-10-27
Citations: 130 F.2d 941
Docket Number: No. 10409
Parties: FARMERS & GINNERS COTTON OIL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 130
Pages: 941–941

Head Matter:
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.

Opinion:
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.