Legal Opinion
Winn-Dixie Montgomery, Inc. v. United States
District Court, N.D. Alabama
Decided December 30, 1969No. Civ. A. No. 68-577-SPublishedCited by 1 opinion
1Opinion of the Court
LYNNE, Chief Judge.
Plaintiff brought this suit seeking a refund of income taxes paid in the amount of $455,893.16 for the fiscal years ended June 29, 1963, and June 27, 1964. The case was tried on October 21, 22, 23 and 24, 1969. The Court now makes the following findings of fact and conclusions of law.
FINDINGS OF FACT
1. On or about the 20th day of July, 1962, the plaintiff entered into a Purchase Agreement with Hill Grocery Company, Inc., for the sale of all of Hill’s then existing assets and business as a going concern, including all assets and rights relating to the operation of its 35…
2Cases cited12 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. AndrewsSupreme Court of the United States · 1938
- Richard M. Boe and Mary Lots Boe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Commissioner of Internal Revenue v. Seaboard Finance Company, Seaboard Finance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Ninth Circuit · 1966
- Manhattan Co. of Virginia, Inc. v. CommissionerUnited States Tax Court · 1968
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Winn-Dixie Montgomery, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971