Legal Opinion
Freeman-Dent-sullivan Co. v. United States
District Court, M.D. Georgia
Decided January 28, 1938No. 612Published
1Opinion of the Court
DEA VER, District Judge.
This is a suit to recover income taxes paid after deduction of the worthless portion of a debt was disallowed.
The Flint Fruit & Produce Company is a corporation, organized in 1928 and operating in Albany, Ga. All of its capital stock is owned by the plaintiff. The original capitalization of the Flint Fruit & Produce Company was $5,000, and no increase or decrease in capital stock has been made. Its officers are identical with those of the plaintiff, and draw no salaries.
The calendar year 1933 is the tax period involved in this case.
The operations of the Flint Fruit &…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
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