Opinion
No. 10409.
October 27, 1942.
Petition for Review of Decision of the United States Board of Tax Appeals (District of Alabama).
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.
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.