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CARR STALEY, INC. v. UNITED STATES

No. 73-3198.

496 F.2d 1366 (1974)

CARR STALEY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 3, 1974.

Attorney(s) appearing for the Case

Harold D. Rogers, Wichita Falls, Tex., for plaintiff-appellant.

L. Dan Jones, Washington, D. C., amicus curiae, for Independent Petroleum Assoc. of Am.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Attys., Dept. of Justice, Tax Div., Washington, D. C., Eugene Sayre, Dept. of Justice, Tax Div., Dallas, Tex., Frank D. McCown, U. S. Atty., William L. Johnson, Jr., Asst. U. S. Atty., Ft. Worth, Tex., William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before GEWIN, THORNBERRY and SIMPSON, Circuit Judges.

Rehearing and Rehearing En Banc Denied October 3, 1974.

GEWIN, Circuit Judge:

Carr Staley, Inc., the taxpayer, appeals from the district court's judgment denying its claim for a refund of income taxes which it alleges were unconstitutionally imposed pursuant to 26 U.S.C.A. § 636(b) (Supp.1974). It was taxpayer's position below, as here, that § 636(b) is unconstitutional because it results in the taking of taxpayer's property without due process of...

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