Legal Opinion
Vulcan Materials Co. v. United States
District Court, N.D. Alabama
Decided December 30, 1969No. Civ. A. Nos. 65-61, 65-333PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
LYNNE, Chief Judge.
These actions, consolidated for the purpose of this opinion, claim refunds of corporate income taxes paid for the calendar year 1967, together with interest as allowed by law. In case number 65-61, the taxpayer seeks a refund of $199,695.51; in case number 65-333, the taxpayer seeks a refund of $369,453.93. These cases were submitted upon stipulations of all material facts, and upon the briefs and oral arguments of counsel.
Plaintiff is a corporation organized under the laws of the State of New Jersey and is the surviving corporation in a series of…
2Cases cited13 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. StuartSupreme Court of the United States · 1942
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- United States v. PelzerSupreme Court of the United States · 1941
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
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3Cited by3 opinions
- Vulcan Materials Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Brumley-Donaldson Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Brumley-Donaldson Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971