Republic Cotton Mills v. Commissioner

Republic Cotton Mills v. Commissioner.

Republic Cotton Mills v. Commissioner

Docket No. 302 P.T.

United States Tax Court

1947 Tax Ct. Memo LEXIS 228; 6 T.C.M. (CCH) 445; T.C.M. (RIA) 47116;

April 28, 1947

J. Craig Peacock, Esq. and John W. Townsend, Esq., for the petitioner. L. C. Hooks, Esq. and Irene F. Scott, Esq., for the respondent.

VAN FOSSAN

Memorandum Opinion Sur Mandate

VAN FOSSAN, Judge: This case is before us upon petitioner's motion for decision on the mandate of the Circuit Court of Appeals, Fourth Circuit, 147 Fed. (2d) 278, certiorari denied, 325 U.S. 862, which Court reversed the…