Legal Opinion
Endres Floral Co. v. United States
District Court, N.D. Ohio
Decided November 18, 1977No. C75-1143PublishedCited by 21 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
MANOS, District Judge.
This is an action for the refund of federal taxes of $19,480.00, plus interest as provided by law, paid pursuant to a self-assessment made by plaintiff when filing its 1973 federal income tax return. Jurisdiction is based upon 28 U.S.C. § 1346(a)(1) (1970). The sole question of law is whether the plaintiff’s newly-constructed greenhouses are “buildings” within the meaning of section 48(a)(1)(B) of the Internal Revenue Code of 1954 so that the greenhouses do not qualify for the investment tax credit provided by section 38 of the Code.
I. FINDINGS OF…
2Cases cited7 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Yellow Freight System, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Satrum v. CommissionerUnited States Tax Court · 1974
- The Kramertown Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Illinois Cereal Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- Valmont Industries, Inc. v. CommissionerUnited States Tax Court · 1980
- Munford, Inc. v. CommissionerUnited States Tax Court · 1986
- Consolidated Freightways, Inc. v. United StatesUnited States Court of Claims · 1980
- Samis v. CommissionerUnited States Tax Court · 1981
16 more not listed; retrieve them via the Exa API.