Legal Opinion
Ballou Construction Co. v. United States
District Court, D. Kansas
Decided August 4, 1981No. 79-4138PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER ROGERS, District Judge.
This is an action for the recovery of federal income taxes paid by Ballou Construction Company, Inc. [hereinafter referred to as “Ballou”], as the transferee of Salina Sand Company, Inc. [hereinafter referred to as “Salina Sand”], for the taxable period ended March 31, 1977. The facts are not in dispute and both parties have moved for summary judgment. Oral argument was had and the court is now prepared to rule.
FACTS
Salina Sand was organized under the laws of the State of Kansas in September, 1955. During the course of its existence, Salina Sand was…
2Cases cited20 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Alice Phelan Sullivan Corporation, a California Corporation v. The United StatesUnited States Court of Claims · 1967
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ballou Const. Co., Inc. v. United StatesDistrict Court, D. Kansas · 1985
- Ballou Construction Company, Inc., as Transferee of Salina Sand Company, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1983