Legal Opinion
Bidart Bros. v. United States
District Court, S.D. California
Decided December 26, 1957No. 1742-NDPublished
1Opinion of the Court
JERTBERG, District Judge.
This action is for a refund of corporation income taxes paid for the fiscal year ending April 30, 1952, in the amount of $107,258.90 with interest thereon as provided by law.
Plaintiff corporation was lessee of several parcels of land which were used to grow a variety of crops such as hay, cotton, seed alfalfa, etcetera. The leased lands had been under lease to the plaintiff for a period in excess of six months at the time the question presented in this action arose.
During the fiscal year ending April 30, 1952, plaintiff sold its farm leases together with the…
2Cases cited16 opinions
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- Watson v. CommissionerSupreme Court of the United States · 1953
- Dabney v. EdwardsCalifornia Supreme Court · 1935
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
- J. S. Potts Drug Co. v. BenedictCalifornia Supreme Court · 1909
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