Legal Opinion
Montgomery Coca-Cola Bottling Co. v. United States
United States Court of Claims
Decided February 20, 1980No. 275-73PublishedCited by 54 opinions
1Opinion of the CourtKashiwa, Judge
This case comes before the court on defendant’s exceptions to the recommended decision of Trial Judge Wood, which was filed December 13, 1978, pursuant to Rule 134(h). We must decide whether the trial judge was correct in finding plaintiff intended to receive no payment for its franchise and, as a result, was not a personal holding company under I.R.C. §§ 541 et seq.1 After considering the written submissions of the parties and their oral presentations, we reject the trial judge’s recommended decision and hold for the defendant.
FACTS
Plaintiff is an Alabama corporation, organized in 1934, with…
2Cases cited43 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. TowerSupreme Court of the United States · 1946
- Higgins v. SmithSupreme Court of the United States · 1940
- Gray v. PowellSupreme Court of the United States · 1941
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3Cited by54 opinions
- John Cucuras and Maria Cucuras, Parents and Next Friends of Nicole Cucuras v. Secretary of the Department of Health and Human ServicesCourt of Appeals for the Federal Circuit · 1993
- Ryan Burns, by His Mother and Next Friend, Donna Burns v. Secretary of the Department of Health and Human ServicesCourt of Appeals for the Federal Circuit · 1993
- Murphy v. Secretary of the Department of Health & Human ServicesUnited States Court of Claims · 1991
- Shapiro v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 2011
- Campbell v. Secretary of Health & Human ServicesUnited States Court of Federal Claims · 2006
49 more not listed; retrieve them via the Exa API.