Legal Opinion
Mooney Aircraft, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided January 12, 1970No. 26261_1PublishedCited by 46 opinions
1Opinion of the Court
CASSIBRY, District Judge.
Mooney Aircraft, Inc. (taxpayer) seeks refund of federal income taxes for the fiscal years ending September 30, 1959, October 31, 1962, and October 31, 1963. The district court granted the Government’s motion for summary judgment and the taxpayer appeals.
This is yet another case in the continuing conflict between commercial accounting practice and the federal income tax. The facts, as accepted by the parties for the purpose of the motion for summary judgment, may be summarized as follows:
During the years 1961 through 1965 taxpayer was in the business of manufacturing…
2Cases cited30 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brown v. HelveringSupreme Court of the United States · 1934
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
25 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1982
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- Ford Motor Co. v. CommissionerUnited States Tax Court · 1994
- Illinois Power Co. v. CommissionerUnited States Tax Court · 1986
41 more not listed; retrieve them via the Exa API.