Legal Opinion
Scofield, Collector of Internal Revenue v. Rio Farms, Inc
Court of Appeals for the Fifth Circuit
Decided June 12, 1953No. 14211PublishedCited by 13 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Brought by appellee, plaintiff below, the suit was for refund of capital stock taxes which had been collected from it as due un der Sec. 1200(a), I.R.C. 1 for the fiscal years ending June 30, 1944 and 1945.
The claim was that by Section 1201— “Exemptions”, 2 plaintiff was exempt from the taxes imposed by Section 1200, in' that it was a corporation described and exempted by Sec. 101 (8), 3 and that it was additionally exempt by reason of the provisions of Sec. 101 (6). 4
The defense was a denial that plaintiff came under either of the exemptions claimed and that, as to its…
2Cases cited13 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- United States v. Community Services, Inc.Court of Appeals for the Fourth Circuit · 1951
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Ronald JarrettCourt of Appeals for the Seventh Circuit · 1983
- Commissioner of Internal Revenue v. Lake Forest, Inc.Court of Appeals for the Fourth Circuit · 1962
- Coastal Club, Inc. v. CommissionerUnited States Tax Court · 1965
- Lichter Foundation, Inc. v. Russell A. Welch, Southern Fireproofing Company, Inc. v. United States of America, Jacob Lichter and Jennie L. Lichter v. United StatesCourt of Appeals for the Sixth Circuit · 1957
- Campbell v. Big Spring Cowboy ReunionCourt of Appeals for the Fifth Circuit · 1954
8 more not listed; retrieve them via the Exa API.