W.H. ARMSTON CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE. ARMSTON v. COMMISSIONER OF INTERNAL REVENUE. Nos. 13227, 13228.United States Court of Appeals, Fifth Circuit. April 25, 1951. Warren F. Wattles, Jacksonville, Fla., for petitioners. Abbott M. Sellers, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. […]