Legal Opinion

Fahs v. Martin

Court of Appeals for the Fifth Circuit

Decided June 30, 1955No. 15343PublishedCited by 55 opinions

1Opinion of the Court

TUTTLE, Circuit Judge.

The former Internal Revenue Collector for the State of Florida here appeals from a judgment of the trial court in favor of the Trustee in Bankruptcy for the Florida East Coast Railway Company for a refund of income and/or excess profits taxes for the years 1943, 1944, 1945 and 1946.

The trial was by the court without a jury on stipulated facts. The questions may be simply stated even if they require something more than simple answers:

1. Where a railroad company, all of whose property was in Florida, executed and delivered in New York a mortgage indenture on such property…

2Cases cited39 opinions

  1. Pepper v. LittonSupreme Court of the United States · 1939
  2. D'Oench, Duhme & Co. v. Federal Deposit InsuranceSupreme Court of the United States · 1942
  3. Vanston Bondholders Protective Committee v. GreenSupreme Court of the United States · 1947
  4. Louisville Joint Stock Land Bank v. RadfordSupreme Court of the United States · 1935
  5. Auten v. AutenNew York Court of Appeals · 1954

34 more not listed; retrieve them via the Exa API.

3Cited by55 opinions

  1. Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
  2. In the Matter of Mobile Steel Company, Debtor. Elaine E. Benjamin v. Lester Y. Diamond, as Trustee in Bankruptcy for Mobile Steel, Inc.Court of Appeals for the Fifth Circuit · 1977
  3. Miller v. Premier Corp.Court of Appeals for the Fourth Circuit · 1979
  4. Federal Deposit Insurance Corporation, as Liquidator for the Hamilton National Bank of Chattanooga v. Lattimore Land CorporationCourt of Appeals for the Fifth Circuit · 1981
  5. Guardian Investment Corporation v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958

50 more not listed; retrieve them via the Exa API.

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