Legal Opinion
United States v. Mountain States Mixed Feed Company, Joseph Pepper, Marvin Pepper, and Freeman Pepper
Court of Appeals for the Tenth Circuit
Decided August 12, 1966No. 8491PublishedCited by 20 opinions
1Opinion of the Court
LANGLEY, District Judge.
The United States of America has appealed from the judgment of the United States District Court for the District of Colorado holding that the corporate taxpayer herein, Mountain States Mixed Feed Company, was entitled to deduct from its income attorneys’ fees incurred in the sale of assets pursuant to a plan of liquidation.
The appellee, Mountain States Mixed Feed Company, adopted on June 6, 1961, a plan of complete liquidation under 26 U.S.C. § 337 and within 12 months disposed of all of its assets by sale. The corporation’s income tax return for the year 1961 took as…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pacific Coast Biscuit Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Gravois Planing Mill Company, Charles A. And Florence Beckemeier v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- United States v. Arcade Co.Court of Appeals for the Sixth Circuit · 1953
- Pridemark, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 v. United StatesCourt of Appeals for the Third Circuit · 1972
- Of Course, Inc., (Formerly: The Isaac Hamburger & Sons Company), a Maryland Corporation in Dissolution v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1974
- Alphaco, Inc., a Delaware Corporation v. E. J. Nelson, District Director of Internal RevenueCourt of Appeals for the Seventh Circuit · 1967
- Lanrao, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- United States v. MortonCourt of Appeals for the Eighth Circuit · 1968
15 more not listed; retrieve them via the Exa API.