Legal Opinion
Coastal Chemical Corporation v. United States
Court of Appeals for the Fifth Circuit
Decided January 28, 1977No. 74-4080PublishedCited by 4 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
This is an action by Coastal Chemical Corporation (Coastal) for the refund of $67,277.77 in income taxes plus interest alleged to have been erroneously assessed and collected for its fiscal years ending June 30, 1961, 1962, 1963, and 1964. The district court rendering judgment for the United States found that patronage refunds distributed by Coastal to Acomex Agentes Commerciales en Mexico, S.A. (Acomex) constituted taxable income to Acomex and were therefore subject to withholding under §§ 1441 and 1442 of the Internal Revenue Code. The district court also found that…
2Cases cited9 opinions
- Harbor Plywood Corp. v. CommissionerUnited States Tax Court · 1950
- United States v. Mississippi Chemical CompanyCourt of Appeals for the Fifth Circuit · 1964
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. B. A. CarpenterCourt of Appeals for the Fifth Circuit · 1955
- Mississippi Valley Portland Cement Company v. United StatesCourt of Appeals for the Fifth Circuit · 1969
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3Cited by4 opinions
- Morris v. CommissionerUnited States Tax Court · 1978
- Central De Gas De Chihuahua, S.A. v. CommissionerUnited States Tax Court · 1994
- Central De Gas De Chihuahua, S.A. v. CommissionerUnited States Tax Court · 1994
- Morris v. CommissionerUnited States Tax Court · 1978