Legal Opinion
Tulia Feedlot, Inc. v. United States
United States Court of Claims
Decided August 9, 1983No. 322-81TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
WHITE, Senior Judge.
This is an action for the recovery of federal income taxes and interest in the total amount of $36,059.88, which Tulia Feedlot, Inc. (“the plaintiff” or “the corporation”) was required to pay pursuant to deficiency notices for its fiscal years that ended on August 81, 1976, and on August 31, 1977.
It is concluded that the plaintiff is entitled to recover.
Background Information
The plaintiff is a closely held Texas business corporation. It was organized in 1962 by a group of local grain farmers for the purpose of conducting a cattle feedlot in Tulia, Texas. The…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Tulia Feedlot, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- John W. And Marie B. Dillin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Rubber Associates, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
3Cited by4 opinions
- Seminole Thriftway, Inc. v. United StatesUnited States Court of Federal Claims · 1998
- Container Corp. v. Comm'rUnited States Tax Court · 2010
- Container Corp. v. Comm'rUnited States Tax Court · 2010
- Container Corporation, Successor to Interest of Container Holdings Corporation, Successor to Interest of Vitro International Corporation v. CommissionerUnited States Tax Court · 2010