Legal Opinion
National Alfalfa Dehydrating and Milling Company v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 26, 1973No. 72-1125PublishedCited by 5 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge.
National Alfalfa Dehydrating and Milling Company, hereinafter called National Alfalfa, was incorporated under the laws of Delaware on May 4, 1946. It was authorized to engage and did engage in the business of dehydrating and milling alfalfa.
The question presented in this case is whether National Alfalfa incurred amortizable and deductible bond issue discount, deductible as interest paid, when it issued its 18-year, five per cent, sinking fund debenture bonds, hereinafter referred to as debentures, each for the principal sum of $50, to the preferred stockholders…
2Cases cited12 opinions
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- United States v. Midland-Ross Corp.Supreme Court of the United States · 1965
- The Montana Power Company v. United StatesCourt of Appeals for the Third Circuit · 1956
- American Smelting & Refining Co. v. United StatesCourt of Appeals for the Third Circuit · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- AMF Inc. v. United StatesUnited States Court of Claims · 1973
- Gulf, Mobile and Ohio Railroad Company, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1978
- Cities Service Co. v. United StatesDistrict Court, S.D. New York · 1973
- National Alfalfa Dehydrating and Milling Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973