Legal Opinion
General Housewares Corporation v. United States
Court of Appeals for the Fifth Circuit
Decided April 23, 1980No. 78-1241PublishedCited by 5 opinions
1Opinion of the Court
TATE, Circuit Judge:
This is a taxpayer’s suit to recover a refund of an internal revenue tax erroneously assessed and collected. 28 U.S.C. § 1346(aXl). The issues in this case and the facts relating thereto are identical to those in another appeal arising out of a suit by other taxpayers involving the same transactions. Sellers v. United States, 615 F.2d 1066. These eases were decided simultaneously below, and this opinion decides issues common to both suits.
The questions before us involve the application and construction of several sections of the Internal Revenue Code of 1954, Subtitle…
2Cases cited15 opinions
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1949
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
- William Liddon v. Commissioner of Internal Revenue, Maria Prothro Liddon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
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3Cited by5 opinions
- McDonald's of Zion, 432, Ill., Inc. v. CommissionerUnited States Tax Court · 1981
- Clark v. CommissionerUnited States Tax Court · 1986
- William D. Sellers, Jr., and Virginia F. Sellers v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Clark v. CommissionerUnited States Tax Court · 1986
- McDonald's of Zion, 432, Ill., Inc. v. CommissionerUnited States Tax Court · 1981