Legal Opinion

Mississippi Chemical Corporation v. United States of America, Coastal Chemical Corporation v. United States

Court of Appeals for the Fifth Circuit

Decided September 14, 1970No. 28271Published

1Opinion of the Court

431 F.2d 1320

70-2 USTC P 9601

MISSISSIPPI CHEMICAL CORPORATION, Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

COASTAL CHEMICAL CORPORATION, Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

No. 28271.

United States Court of Appeals, Fifth Circuit.

Sept. 14, 1970.

Robert E. Hauberg, U.S. Atty., Jackson, Miss., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Robert I. Waxman, Thomas L. Stapleton, Attys., Tax Division, U.S. Dept. of Justice, Washington, D.C., for appellant.

John C. Satterfield, J. Dudley Buford, Hollaman M. Raney, Yazoo…

2Cases cited19 opinions

  1. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  2. Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
  3. Frost v. Corporation Comm'n of Okla.Supreme Court of the United States · 1929
  4. Court Holding Co. v. CommissionerUnited States Tax Court · 1943
  5. Dresser v. United StatesUnited States Court of Claims · 1932

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