Piedmont Cotton Mills v. Commissioner

Fifth Circuit

Piedmont Cotton Mills v. Commissioner

177 F.2d 148

CourtCourt of Appeals for the Fifth Circuit

DecidedOctober 12, 1949

DocketNo. 11512

StatusPublished

This text of 177 F.2d 148 (Piedmont Cotton Mills v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Piedmont Cotton Mills v. Commissioner, 177 F.2d 148 (5th Cir. 1949).

Pincite

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.

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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.

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Bluebook (online)

177 F.2d 148, Counsel Stack Legal Research, https://law.counselstack.com/opinion/piedmont-cotton-mills-v-commissioner-ca5-1949.

Opinion

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