Legal Opinion
C & R Investments, Inc. (Formerly Sherold Crystals, Inc.), a Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided June 25, 1971No. 178-70PublishedCited by 4 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
We are again concerned with a series of administrative mishaps which occurred in the Internal Revenue Service many years ago. When the case was first here, United States v. C & R Investments, Inc., 10 Cir., 404 F.2d 314, we reversed a district court decision that the taxpayer was entitled to a refund of $18,000 plus interest. On remand the court held for the government, 310 F. Supp. 222, and this appeal followed.
Regrettably, an understanding of the problem requires that we rehash the facts. The taxpayer, plaintiff-appellant C & R Investments, Inc., formerly known…
2Cases cited6 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Rosenman v. United StatesSupreme Court of the United States · 1945
- United States v. C & R Investments, Inc., a CorporationCourt of Appeals for the Tenth Circuit · 1968
- Commissioner v. Newport Industries, Inc.Court of Appeals for the Seventh Circuit · 1941
- Landy Towel & Linen Service, Inc. v. CommissionerUnited States Tax Court · 1962
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3Cited by4 opinions
- Black Prince Distillery, Inc. v. United StatesDistrict Court, D. New Jersey · 1984
- Oxford Life Insurance v. United StatesDistrict Court, D. Arizona · 1983
- Brookhurst, Inc. ex rel. Merger with Commercial Uniform Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1991
- Brookhurst, Inc., as Successor by Merger With Commercial Uniform Company v. United States of America, Brookhurst, Inc., as Successor by Merger With Commercial Uniform Company v. United StatesCourt of Appeals for the Ninth Circuit · 1991