Legal Opinion
Bankhead Hotel, Inc. v. Davis
District Court, N.D. Alabama
Decided May 7, 1953No. Civ. A. 6701PublishedCited by 2 opinions
1Opinion of the Court
LYNNE, District Judge.
This is a suit filed for refund of $80,051.75, claimed as additional excess profit tax for the two -calendar years 1943 and 1944. It is submitted upon a stipulation of .all material facts which center around the creation of three corporations, the Bank-head Hotel Company, hereinafter referred to as the Delaware corporation, formed in 1925, Bankhead Holding Company, Inc., hereinafter referred to as the holding company, formed in 1930, and Bankhead Hotel, Incorporated, plaintiff herein, formed in 1935.
The Bankhead Realty Company was organized July 23, 1925, but on October…
2Cases cited7 opinions
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- Palm Springs Holding Corp. v. CommissionerSupreme Court of the United States · 1942
- Bondholders Committee v. CommissionerSupreme Court of the United States · 1942
- Harbor Building Trust v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Davis, Collector of Internal Revenue v. Bankhead Hotel, IncCourt of Appeals for the Fifth Circuit · 1954
- Davis, Collector of Internal Revenue v. Bankhead Hotel, IncCourt of Appeals for the Fifth Circuit · 1954