Legal Opinion
United States v. Merry Brothers Brick and Tile Company, United States of America v. Reliance Clay Products Company
Court of Appeals for the Fifth Circuit
Decided March 27, 1957No. 16373, 16323PublishedCited by 24 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
These appeals from judgments of the United States District Court for the Southern and Northern Districts of Georgia 1 and Texas, 2 respectively, involve claims for refund of income and excess profits taxes. They present on the same basic facts the same basic question, and have therefore been submitted and argued together.
This question is whether this court will depart from its decision in United States v. Cherokee Brick & Tile Co., 5 Cir., 218 F.2d 424, in which, affirming the judgment and approving the opinion of the United States District Court for the Middle District…
2Cases cited6 opinions
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
- United States v. Sapulpa Brick and Tile CorporationCourt of Appeals for the Tenth Circuit · 1956
- Cherokee Brick & Tile Co. v. United StatesDistrict Court, M.D. Georgia · 1954
- Dragon Cement Company v. United StatesDistrict Court, D. Maine · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- Cannelton Sewer Pipe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Iowa Limestone Co. v. CommissionerUnited States Tax Court · 1957
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
19 more not listed; retrieve them via the Exa API.