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AIKEN DRIVE-IN THEATRE CORPORATION v. UNITED STATES

Civ. No. 1328.

178 F.Supp. 483 (1959)

AIKEN DRIVE-IN THEATRE CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States District Court W. D. North Carolina, Charlotte Division.

November 30, 1959.

Attorney(s) appearing for the Case

Richard E. Thigpen, Robert L. Hines, Charlotte, N. C., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, David A. Wilson, Jr., Paul K. Kirkpatrick, Jr., Attys., Dept. of Justice, Washington, D. C., James M. Baley, Jr., U. S. Atty., Asheville, N. C., William J. Waggoner, Jr., Asst. U. S. Atty., Charlotte, N. C., for defendant.

WARLICK, District Judge.

This is an action to recover income and excess profits taxes paid by plaintiff in the sum of $6,310.05 for its fiscal year ending March 31, 1953. Plaintiff is a South Carolina corporation, organized in March 1952 to operate drive-in theatres, among other things, and operated the Fox Drive-In Theatre, in the Aiken, South Carolina area. It began its operation in April, 1952. Its principal offices...

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