Legal Opinion

Commissioner of Internal Revenue v. Bain Peanut Co.

Court of Appeals for the Fifth Circuit

Decided March 15, 1943No. 10151Published

1Opinion of the Court

134 F.2d 853 (1943)

COMMISSIONER OF INTERNAL REVENUE

v.

BAIN PEANUT CO. OF TEXAS.

No. 10151.

Circuit Court of Appeals, Fifth Circuit.

March 15, 1943.

Rehearing Denied April 14, 1943.

Joseph M. Jones, Sewall Key, J. Louis Monarch, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Raymond F. Brown and Sidney B. Gambill, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for petitioner.

B. L. Agerton and A. E. Brooks, both of Fort Worth, Tex., for respondent.

Before HUTCHESON, HOLMES, and…

Also in this document: Dissent.

2Cases cited27 opinions

  1. United States v. ButlerSupreme Court of the United States · 1936
  2. United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
  3. Mobile, Jackson & Kansas City Railroad v. TurnipseedSupreme Court of the United States · 1910
  4. Heiner v. DonnanSupreme Court of the United States · 1932
  5. Central Vermont Railway Co. v. WhiteSupreme Court of the United States · 1915

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