Legal Opinion
Hampton Pontiac, Inc. v. United States
District Court, D. South Carolina
Decided January 8, 1969No. Civ. A. 67-871PublishedCited by 3 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW and OPINION
DONALD RUSSELL, District Judge.
This suit to recover federal income taxes allegedly assessed and collected illegally was tried before me, without a jury, upon the pleadings, stipulations of facts, depositions and oral testimony of witnesses. Upon consideration thereof, the Court makes the following findings of fact and conclusions of law:
The plaintiff corporation, of which Sam W. Jones, Sr. is the controlling stockholder and manager, has long been engaged in the distribution of automobiles in Columbia, South Carolina. For a number of years prior…
2Cases cited15 opinions
- Westinghouse Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Commissioner of Internal Revenue v. Indiana Broadcasting CorporationCourt of Appeals for the Seventh Circuit · 1965
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3Cited by3 opinions
- Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Hawkins v. CommissionerUnited States Tax Court · 1982
- Hodges v. CommissionerUnited States Tax Court · 1985