Legal Opinion
A. Duda & Sons Cooperative Association v. United States
Court of Appeals for the Fifth Circuit
Decided December 5, 1974No. 73-1246PublishedCited by 24 opinions
1Opinion of the Court
LEWIS R. MORGAN, Circuit Judge.
Petition for rehearing was duly filed by plaintiff-appellee, supported by its brief, to which defendant-appellant filed its brief in opposition.
The petition for rehearing is granted, the original panel opinion dated June 6, 1974, is withdrawn, and this opinion is substituted in lieu thereof.
This appeal arises from a highly technical area of federal income taxation law superimposed upon a welter of confused and conflicting facts. Following a dis-asterous miscalculation by the government trial counsel and a less than lucid argument to this Court by the taxpayer,…
2Cases cited7 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Alfred H. Osborne, Sr. v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- Frank G. Fenix and Jessie P. Fenix v. Robert H. Finch, Secretary of Health, Education and WelfareCourt of Appeals for the Eighth Circuit · 1971
- United States v. Richard S. Righter, of the Estate of Edna Beaham Mersereau, DeceasedCourt of Appeals for the Eighth Circuit · 1968
- United States v. Fallbrook Public Utility DistrictDistrict Court, S.D. California · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Quest Medical, Inc. v. ApprillCourt of Appeals for the Fifth Circuit · 1996
- Holiday Inns, Inc., Cross-Appellant v. C. H. Alberding, Airport Holiday Corporation, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1982
- United States v. TexasDistrict Court, E.D. Texas · 1981
19 more not listed; retrieve them via the Exa API.