GREEN v. ALLEN

Civil Action No. 314.

67 F.Supp. 1004 (1946)

GREEN v. ALLEN, Collector of Internal Revenue.

District Court, M. D. Georgia, Macon Division.

July 26, 1946.


Attorney(s) appearing for the Case

W. Herbert Hodges and Jno. L. Westmoreland, both of Atlanta, Ga., for plaintiff.

Jno. P. Cowart, U. S. Atty., of Macon, Ga., and Mills Kitchin, Sp. Asst. to Atty. Gen., for defendant.


RUSSELL, District Judge.

Findings of Fact.

Prior to the sale hereinafter referred to, James A. Green had for some fifteen years engaged in the business of Advertising Agent placing advertisements in newspapers, magazines and by means of radio under the name of James A. Green and Company. He had built up an organization of specialists in different departments the heads of which had been with him on the average of ten years. During this period of fifteen years...

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