Legal Opinion
Ellis Campbell, Jr., District Director of Internal Revenue v. Cen-Tex, Inc.
Court of Appeals for the Fifth Circuit
Decided April 26, 1967No. 23014PublishedCited by 26 opinions
1Opinion of the Court
JONES, Circuit Judge:
The appellee, Cen-Tex, Inc., claimed interest deductions in computing its income tax for its fiscal years ending April 30, 1961, and April 30, 1962. The claimed deductions were disallowed, deficiency assessments were made and paid, claims for refund were filed and disallowed, and an action for a refund was brought. The district court entered judgment for the taxpayer. The District Director has appealed.
There are no differences between CenTex and the Internal Revenue Service as to the happenings out of which this controversy arose. The material facts were stipulated.…
2Cases cited23 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- United States v. PriceSupreme Court of the United States · 1960
- Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- 10 East 40th Street Building, Inc. v. CallusSupreme Court of the United States · 1945
18 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Golsen v. CommissionerUnited States Tax Court · 1970
- Winn-Dixie Stores v. Comm'rUnited States Tax Court · 1999
- Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)District Court, D. Delaware · 2000
21 more not listed; retrieve them via the Exa API.