Legal Opinion
Firstco, Inc. v. United States
District Court, S.D. Mississippi
Decided April 27, 1977No. Civ. A. J76-28(R)PublishedCited by 6 opinions
1Opinion of the Court
OPINION
DAN M. RUSSELL, Jr., Chief Judge.
Firstco, Inc., a Mississippi corporation, with its principal place of business in Jackson, Mississippi, filed this suit for the recovery of federal income taxes for the tax years ending December 31, 1972 and December 31, 1973. This Court has jurisdiction by virtue of 28 U.S.C. Section 1346(a). Plaintiff alleges that it timely filed its tax return for the tax year 1972 and paid an income tax in the sum of $154,375.00. It similarly filed its tax return for the tax year 1973 and paid no income tax as none was due. On or about November 3, 1975, the District…
2Cases cited19 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Central Motor Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1978
- Otto Candies, LLC v. United StatesDistrict Court, E.D. Louisiana · 2003
- Central Motor Company v. United States of America, Central Credit Corporation v. United States of America, Cruces Credit Corporation v. United States of America, Red Rock Investment Company v. United StatesCourt of Appeals for the Tenth Circuit · 1978
- Firstco, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1979
1 more not listed; retrieve them via the Exa API.