Legal Opinion
Rolwing-Moxley Co. v. United States
District Court, E.D. Missouri
Decided May 18, 1978No. S77-0067CPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM
MEREDITH, Chief Judge.
This claim for income tax refund was tried to the Court on November 21, 1977. In accordance with Rule 52(c), F.R.C.P., 28 U.S.C., the Court makes the following findings of fact and conclusions of law.
In 1965 the plaintiff entered negotiations with Elot H. Raffety Farms, Inc., and L. D. Joslyn (an owner of one-third of plaintiff’s stock), in order to consider the prospects of cotton farming in the Republic of Mexico. Later in that year, plaintiff, Joslyn, and Raffety Farms agreed orally to commence cotton farming operations in Mexico. They further agreed that…
2Cases cited6 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- In the Matter of Uneco, Inc., Bankrupt. United States of America v. Uneco, Inc.Court of Appeals for the Eighth Circuit · 1976
- In the Matter of Indian Lake Estates, Inc., Bankrupt. United States of America v. Ernest L. Stewart, TrusteeCourt of Appeals for the Fifth Circuit · 1971
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3Cited by5 opinions
- First National Bank of Sikeston v. GoodnightMissouri Court of Appeals · 1986
- First National Bank of Sikeston v. GoodnightMissouri Court of Appeals · 1986
- Indiana Department of State Revenue v. Food Marketing Corp.Indiana Court of Appeals · 1980
- Indiana Department of State Revenue v. Food Marketing Corp.Indiana Court of Appeals · 1980
- Mires v. United StatesDistrict Court, W.D. Oklahoma · 2005