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CORA-TEXAS MANUFACTURING COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee.

PER CURIAM:

The apparently complex facts out of which this income tax refund suit grew, the issues and contentions of the respective parties are set out in the District Court's opinion. Cora-Texas Mfg. Co. v. United States, E.D.La. 1963, 222 F. Supp. 527. We agree with the District Court's conclusion that the corporate Taxpayer did not show that it was entitled to the refund claimed.

Affirmed.

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CORA-TEXAS MANUFACTURING CO. v. UNITED STATES
(Mar 5, 1965)