Legal Opinion
Howell Turpentine Co. v. Commissioner of Internal Rev.
Court of Appeals for the Fifth Circuit
Decided June 4, 1947No. 11845PublishedCited by 33 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The question for decision is whether the 'Ox Court’s holding that a sale in 1940 of 53,488 acres of land in Baker and Union Counties. Florida, to National Turpentine and Pulpwood Corporation was made by Howell Turpentine Company and resulted in realizing a taxable gain to it, is according to law. The case is reported 6 T. C. 364. On this question the court divided, the majority opinion arguing for several legal theories, mistaking as we think some principles of law, and culminating in a disregard of the unimpeached testimony presented both by the taxpayer and the…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. TowerSupreme Court of the United States · 1946
- Pennsylvania Railroad v. ChamberlainSupreme Court of the United States · 1933
- United States v. IshamSupreme Court of the United States · 1873
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3Cited by33 opinions
- WD Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Coastal Terminals, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1963
- Georgia-Pacific Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- National Labor Relations Board v. Ray Smith Transport Co.Court of Appeals for the Fifth Circuit · 1951
- Walder v. Paramount Publix CorporationDistrict Court, S.D. New York · 1955
28 more not listed; retrieve them via the Exa API.