Legal Opinion
Stahmann Farms, Inc., a New Mexico Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided August 21, 1980No. 78-1791PublishedCited by 23 opinions
1Opinion of the Court
WILLIAM E. DOYLE, Circuit Judge.
This is an appeal by a taxpayer, Stah-mann Farms, Inc., from an adverse ruling of the United States District Court for the District of New Mexico. The case concerns the applicability of an airplane use tax, I.R.C. § 4491, to three aircraft owned by the taxpayer.
STATEMENT OF THE FACTS
The case was submitted to the trial court on a set of stipulated facts. The following is uncontested. The taxpayer is a New Mexico corporation involved in the production and sale of pecans. Airplanes are used for spraying and dusting the pecan orchards. During the years in question,…
2Cases cited11 opinions
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Helvering v. GowranSupreme Court of the United States · 1937
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- Luis Martinez v. F. David Mathews, Secretary of Health, Education and WelfareCourt of Appeals for the Fifth Circuit · 1976
- Youakim v. MillerSupreme Court of the United States · 1976
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3Cited by23 opinions
- Richison v. Ernest Group, Inc.Court of Appeals for the Tenth Circuit · 2011
- Trierweiler v. Croxton & Trench Holding Corp.Court of Appeals for the Tenth Circuit · 1996
- Marguerite HICKS, Plaintiff-Appellant, v. the GATES RUBBER COMPANY, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1991
- Tele-Communications, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- Lyons v. Jefferson Bank & TrustCourt of Appeals for the Tenth Circuit · 1993
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