Case Name: PIEDMONT COTTON MILLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1949-10-12
Citations: 177 F.2d 148
Docket Number: No. 11512
Parties: PIEDMONT COTTON MILLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HUTCHESON, McCORD, and SIBLEY, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 177
Pages: 148–148

Head Matter:
PIEDMONT COTTON MILLS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11512.
United States Court of Appeals Fifth Circuit.
Oct. 12, 1949.
W. A. Sutherland, Atlanta, Ga., Mallory R. Smith, Washington, D. C. for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Abbott M. Sellers, Ellis N. Slack, Robert N. Anderson, Fred E. Youngman, Sp. Assts. to Atty. Gen., Chas. Oliphant, Chief Counsel, Bur.Int.Rev., Washington, D.C., Bernard D. Daniels, Sp. Atty., Washington, D.C., for respondent.
Before HUTCHESON, McCORD, and SIBLEY, Circuit Judges.

Opinion:
PER CURIAM.
Careful consideration of the claim petitioner makes, that this case on its facts is sufficiently different from the case of Virginian Hotel Corporation v. Helvering, 319 U.S. 523, 63 S.Ct. 1260, 87 L.Ed. 1561, 152 A.L.R. 871, on which the Tax Court relied, to deprive that case of binding force here, convinces us that its point is not well taken, and that the judgment of the Tax Court should, therefore, be affirmed.