Legal Opinion
Huxford v. United States
District Court, N.D. Florida
Decided May 7, 1969No. Civ. A. No. 1361PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM-DECISION
CARSWELL, Chief Judge.
This is a portion of an income tax refund case which comes before the Court without the intervention of a jury. The *220narrow issue presented here is one of law which involves no dispute as to facts. The Court is simply called upon to interpret the contract at issue. The sole issue to be decided at this time, is whether J. 0. Huxford Estate, Inc., (Huxford), retained an economic interest in timber sold to Buckeye Cellulose Corporation (Buckeye) under an agreement dated December 12, 1960, thus qualifying the profits it realized thereunder for capital gain…
2Cases cited6 opinions
- Insurance Co. of North America v. EricksonSupreme Court of Florida · 1905
- Milton Dyal v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Lawton v. CommissionerUnited States Tax Court · 1959
- Standard Lumber Co. v. Florida Industrial Co.Supreme Court of Florida · 1932
- Crosby v. United StatesDistrict Court, S.D. Mississippi · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gammill v. CommissionerUnited States Tax Court · 1974
- W. Harley Huxford and Rae Huxford v. United States of America, Walter D. Taylor and Carolyn H. Taylor v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Superior Pine Products Co. v. United StatesUnited States Court of Claims · 1973
- Gammill v. CommissionerUnited States Tax Court · 1974