Legal Opinion
Elot H. Raffety Farms, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided March 20, 1975No. 74--1392PublishedCited by 14 opinions
1Opinion of the CourtJustice Clark
This appeal involves a claim for refund of $44,553.35 in federal income taxes paid by Elot H. Raffety Farms, Inc., a Missouri corporation, in the taxable years ending March 31 of 1964, 1967, 1968, 1969, and 1970. The United States District Court for the Eastern District of Missouri granted recovery. We reverse.
From the record, it appears that in early 1965 taxpayer, through its president and principal stockholder (Elot Raffety), agreed orally with L. D. Joslyn, a Missouri attorney, and the Rolwing-Moxley Company (the “Missouri partners”) to conduct cotton farming operations in the Republic of…
2Cases cited8 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Howard A. Jackson and Elizabeth D. Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- Max Lutz and Ruth Lutz v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Bennett Paper Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1982
- James J. Caligiuri and Rose M. Caligiuri v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1977
- Anderson v. United StatesDistrict Court, D. Minnesota · 1979
- Rolwing-Moxley Co. v. United StatesDistrict Court, E.D. Missouri · 1978
9 more not listed; retrieve them via the Exa API.