Louisiana Discount Corporation v. COMMISSIONER OF INTERNAL REVENUE, 13620.
| Decision Date | 18 January 1952 |
| Docket Number | No. 13620.,13620. |
| Citation | 193 F.2d 495 |
| Parties | LOUISIANA DISCOUNT CORPORATION Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Fifth Circuit |
DeQuincy V. Sutton, Hattiesburg, Miss., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl. Bur. Int. Rev., W. Herman Schwatka, Sp. Atty. Bur. Int. Rev., Washington, D. C., Virginia H. Adams, Carolyn R. Just, Sp. Asst. to Atty. Gen., for respondent.
Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.
On the authority of Poynor v. Commissioner, 81 F.2d 521, the judgment is affirmed.
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3 cases
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In re Imperial Sheet Metal, Inc.
...a referee in bankruptcy creates no exception."' See also In re Harris Bros., D.C., 5 F.Supp. 191." See also Louisiana Discount Corporation v. C. I. R., 193 F.2d 495 (5th Cir. 1952), a Louisiana case involving the filing a petition for review of a decision of the Tax Court of the United The ......
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Van De Veer v. Department of Alcoholic Beverage Control
...which delayed the mail. Poynor v. Commissioner of Internal Revenue, 5 Cir., 81 F.2d 521; see also, Louisiana Discount Corporation v. Commissioner of Internal Revenue, 5 Cir., 193 F.2d 495; Di Prospero v. Commissioner of Internal Revenue, 9 Cir., 176 F.2d As we interpret the language in ques......
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Lejeune v. Midwestern Ins. Co. of Oklahoma City, Okl., 14071.
...to persons living in the same place with the clerk than to persons living at other places. We cannot agree. In Louisiana Discount Corp. v. Commissioner, 5 Cir., 193 F.2d 495, having to do with the filing with the Tax Court of a petition for review, the same claim was made to, and rejected b......