Legal Opinion
WD Haden Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 23, 1948No. 11948PublishedCited by 60 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
In redetermining income and excess profits taxes of W. D. Haden Company for 1940 and 1941, five claimed deductions were disallowed by the Tax Court which are the subjects of this petition for review. The primary facts found are not disputed, and will be stated briefly as to each controversy.
1. Highland Farms Transaction. In October, 1931, the taxpayer, conducting a business of selling building materials and oyster shells, had advanced Highland Farms Corporation a total sum of $29,116. The Corporation assigned eighty-nine land sales contracts to secure the debt. On Jan.…
2Cases cited3 opinions
- Holdcroft Transp. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Howell Turpentine Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1947
- Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
3Cited by60 opinions
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
- Biggs v. CommissionerUnited States Tax Court · 1978
- Franklin B. Biggs v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Alderson v. CommissionerUnited States Tax Court · 1962
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