Legal Opinion
Otto Candies, LLC v. United States
District Court, E.D. Louisiana
Decided June 12, 2003No. Civ.A. 99-3692, Civ.A. 99-3693, Civ.A. 01-450, Civ.A. 01-452PublishedCited by 2 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
AFRICK, District Judge.
In these consolidated cases, 1 plaintiffs, 0.tto Candies, L.L.C., successor to Otto Candies, Inc., jointly referred to as “OCI,” and Candies Towing Company, L.L.C., successor to Candies Towing Company, Inc., and jointly referred to as “CTI,” seek a refund of accumulated earnings taxes, as well as related penalties and interest, that were assessed against them by the Internal Revenue Service pursuant to 26 U.S.C. § 531. The assessments relate to fiscal years ending April 30, 1991, through April 30, 1996, with respect to OCI, and…
2Cases cited20 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Ivan Allen Co. v. United StatesSupreme Court of the United States · 1975
- Pelton Steel Casting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- Bremerton Sun Publishing Co. v. CommissionerUnited States Tax Court · 1965
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3Cited by2 opinions
- United States v. SargentCourt of Appeals for the Fifth Circuit · 2025
- United States v. SargentCourt of Appeals for the Fifth Circuit · 2025