Legal Opinion
Enid Ice & Fuel Co. v. United States
District Court, W.D. Oklahoma
Decided April 18, 1956No. Nos. 6019-6021PublishedCited by 1 opinion
1Opinion of the Court
CHANDLER, Chief Judge.
The plaintiff-corporation has sued to recover taxes paid as a result of the dis-allowance of a deduction for a loss. Upon trial to the court the following facts were found:
In 1936 the company owned property upon which its plant was located, having acquired the land several years earlier for $12,558.33. In 1936 the company moved its plant to another location but retained the land in question as an outlet for its products. In 1938 it was determined that such an outlet would not be profitable and the company then sold the buildings for salvage. The buildings were removed by…
2Cases cited5 opinions
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- McCarty v. Cripe, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Bickerstaff v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fifth Circuit · 1942
- Superior Coal Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1944
3Cited by1 opinion
- Jupiter Corp. v. United StatesUnited States Court of Claims · 1983