ECHOTA COTTON MILLS v. ALLEN

Civ. A. 742.

97 F.Supp. 800 (1951)

ECHOTA COTTON MILLS v. ALLEN, Collector of Internal Revenue.

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

April 24, 1951.


Attorney(s) appearing for the Case

Spalding, Sibley, Troutman & Kelley, Atlanta, Ga. (Furman Smith, and John Izard, Jr., Atlanta, Ga., of counsel), for plaintiff.

John P. Cowart, U. S. Atty., T. Reese Watkins, Asst. U. S. Atty., Macon, Ga., Rhodes Baker, Special Asst. to Atty. Gen., for defendant.


Davis, Chief Judge.

The above case having been submitted to the Court without the intervention of a jury, and the Court having heard evidence and argument of counsel for both parties, the Court makes the following findings of fact and conclusions of law:

Findings of Fact.

1.

Plaintiff, Echota Cotton Mills, is a corporation organized under the laws of Georgia.

2.

On June 1, 1937, plaintiff duly issued $40,000 in face amount...

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