Legal Opinion
United States v. Adkins-Phelps, Incorporated
Court of Appeals for the Eighth Circuit
Decided September 30, 1968No. 18944_1PublishedCited by 28 opinions
1Opinion of the Court
VAN OOSTERHOUT, Chief Judge.
This is a timely appeal from final judgment of the District Court awarding Adkins-Phelps, Incorporated (taxpayer), $40,689.38 and interest as a refund of income tax of taxpayer for the fiscal year ending September 30, 1961, alleged to have been unlawfully assessed and collected. Adkins-Phelps, Incorporated, an Arkansas corporation, acquired the assets of J. F. Weinmann Milling Company (Weinmann), also an Arkansas corporation, through corporate reorganization procedures effected on November 11, 1959, which were admittedly in conformity with Arkansas law.
On the date…
2Cases cited19 opinions
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
14 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
- Penrod v. CommissionerUnited States Tax Court · 1987
- Wortham MacHinery Company, a Wyoming Corporation v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1975
- Dennis Frandsen v. Jensen-Sundquist Agency, Inc. And First Wisconsin CorporationCourt of Appeals for the First Circuit · 1986
- McDonald Restaurants of Illinois, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
23 more not listed; retrieve them via the Exa API.