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MISSISSIPPI VALLEY PORTLAND CEMENT CO. v. UNITED STATES

No. 25618.

408 F.2d 827 (1969)

MISSISSIPPI VALLEY PORTLAND CEMENT COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Certiorari Denied June 9, 1969.

Attorney(s) appearing for the Case

Vardaman S. Dunn, Jackson, Miss., for appellant; Cox, Dunn & Clark, Jackson, Miss., of counsel.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Karl Schmeidler, Howard M. Koff, Attys., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Jackson, Miss., for appellee; Joseph E. Brown, Jr., Asst. U. S. Atty., of counsel.

Before GOLDBERG and AINSWORTH, Circuit Judges, and SPEARS, District Judge.

Certiorari Denied June 9, 1969. See 89 S.Ct. 2015.

GOLDBERG, Circuit Judge:

The taxpayer, a nontax-exempt co-operative incorporated in Mississippi, sought to deduct distributions to its shareholders from its corporate income tax as "patronage dividends."1 These payments were made from the corporation's net profits during the tax years in question. The district court, 280 F.Supp. 393, agreeing...

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