Legal Opinion
Mid-America Industries, Inc. v. United States
District Court, W.D. Arkansas
Decided April 19, 1972No. Civ. A. FS-70-C-40PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
PAUL X. WILLIAMS, District Judge.
This is an action for the recovery of federal corporate income taxes and interest assessed and collected from the plaintiffs for the year 1964 through 1967. This Court has jurisdiction under the provisions of 28 U.S.C. § 1346(a) (1) and venue is proper pursuant to 28 U. S.C. § 1402(a) (2). The case was tried to the Court without a jury, thereafter argued orally, and excellent briefs were filed.
The Automotive, Inc., formerly a Delaware Corporation (the “Parent”) 1 , and each of its above-captioned partially-owned subsidiaries (the…
2Cases cited6 opinions
- Maxwell Hardware Company, a Corporation, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Ninth Circuit · 1965
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Calvin D. Mitchell and Fay Bond Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Harry Trotz and Camille Trotz v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
- Barton Naphtha Co. v. CommissionerUnited States Tax Court · 1971
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3Cited by3 opinions
- Central Transport, Inc. v. Central States, Southeast & Southwest Area Pension FundDistrict Court, E.D. Tennessee · 1986
- Mid-America Industries, Inc., a Delaware Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Tri-State Rubber & Equipment, Inc. v. Central States Southeast & Southwest Areas Pension FundDistrict Court, E.D. Michigan · 1987