Legal Opinion
Planters' Cotton Oil Co. v. Hopkins
Court of Appeals for the Fifth Circuit
Decided November 20, 1931No. 6243PublishedCited by 21 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The consolidated return for the fiscal year ending June 30, 1924, of Planters’ Cotton Oil Company, Waxahaehie, and Plantfers’ Cotton Oil Company, Ennis, unincorporated associations, 98 per cent, of the stock of which was owned by Chapman, showed a net loss of $206,031.03. Of this total, $182,-284.86 was'the loss of the Waxahaehie company; $23,746.17 of the Ennis company. For reasons of his own not disclosed by the stipulation on which the ease was tried, Chapman, in August and September, 1924, caused to be formed under the laws of Texas three corporations, Planters’…
2Cases cited13 opinions
- Klein v. Board of Tax Supervisors of Jefferson Cty.Supreme Court of the United States · 1930
- Marr v. United StatesSupreme Court of the United States · 1925
- Donnell v. Herring-Hall-Marvin Safe Co.Supreme Court of the United States · 1908
- Pugh v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- City of Winfield v. Wichita Natural Gas Co.Court of Appeals for the Eighth Circuit · 1920
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner of Internal Revenue v. Moline Properties, Inc.Court of Appeals for the Fifth Circuit · 1942
- Fordyce v. HelveringCourt of Appeals for the Eighth Circuit · 1935
- Interstate Transit Lines v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1942
- Shannon v. CommissionerUnited States Tax Court · 1958
- Edward G. Swartz, Inc. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1934
16 more not listed; retrieve them via the Exa API.