Legal Opinion
Allen v. National Manufacture & Stores Corporation
Court of Appeals for the Fifth Circuit
Decided January 28, 1942No. 9814Published
1Opinion of the Court
125 F.2d 239 (1942)
ALLEN, Collector of Internal Revenue,
v.
NATIONAL MANUFACTURE & STORES CORPORATION.
No. 9814.
Circuit Court of Appeals, Fifth Circuit.
January 28, 1942.
T. Hoyt Davis, U. S. Atty., of Macon, Ga., and Samuel H. Levy, Sp. Asst. to the Atty. Gen., for appellant.
Welborn B. Cody and Louis Regenstein, Jr., both of Atlanta, Ga., for appellee.
Edward H. McDermott, Wm. M. Emery, and Richard S. Oldberg, all of Chicago, Ill., amicus curiae.
Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.
McCORD, Circuit Judge.
Having pursued and exhausted its administrative remedies, National Manufacture…
2Cases cited13 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- First Nat. Bank of Charlotte v. National Exchange Bank of BaltimoreSupreme Court of the United States · 1876
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