Legal Opinion
Lafayette Distributors, Inc. v. United States
District Court, W.D. Louisiana
Decided July 23, 1975No. Civ. A. 74-897PublishedCited by 8 opinions
1Opinion of the Court
OPINION
NAUMAN S. SCOTT, District Judge.
This is a civil action for the refund of. deficiency income taxes totaling $92,058.76 for the calendar year 1970. Jurisdiction is present under the provisions of 28 U.S.C. § 1346(a).
The largest part of this tax assessment was based on a determination by the Internal Revenue Service that Lafayette Distributors, Inc. lost its Sub-Chapter S status as a result of the execution of a “voting trust” agreement by rightful shareholders seeking control of the corporation. The remainder of the assessment results from (1) the disallowance of deductions for admission…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.Court of Appeals for the Fifth Circuit · 1968
- Pacific Coast Music Jobbers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Hook v. CommissionerUnited States Tax Court · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- W & W Fertilizer Corp. v. United StatesUnited States Court of Claims · 1975
- American Nurseryman Publishing Co. v. CommissionerUnited States Tax Court · 1980
- In Re WeisserDistrict Court, M.D. Florida · 1979
- American Nurseryman Publishing Co. v. CommissionerUnited States Tax Court · 1980
- Davis v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.