Legal Opinion
Elot H. Raffety Farms, Inc. v. United States
Court of Appeals for the Eighth Circuit
Decided March 20, 1975No. 74--1392Published
1Opinion of the Court
511 F.2d 1234
75-1 USTC P 9271
ELOT H. RAFFETY FARMS, INC., Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
No. 74--1392.
United States Court of Appeals,
Eighth Circuit.
Submitted Nov. 15, 1974.
Decided Feb. 26, 1975.
Rehearing and Rehearing En Banc
Denied March 20, 1975.
William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.
James E. Reeves, Caruthersville, Mo., for plaintiff-appellee.
Before GIBSON, Chief Judge, CLARK, Associate Justice, Retired,* and HEANEY, Circuit Judge.
Mr. Justice CLARK.
1
This appeal involves a claim for refund of…
2Cases cited12 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Howard A. Jackson and Elizabeth D. Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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