Legal Opinion
Bahan Textile MacHinery Company, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided January 13, 1972No. 71-1308PublishedCited by 21 opinions
1Opinion of the Court
SOBELOFF, Senior Circuit Judge:
In this action, Bahan Textile Machinery Company (“Taxpayer”) seeks to recover $219,805.31 in federal income and accumulated earnings taxes assessed against it and collected by the Internal Revenue Service for the years 1959, 1960 and 1961. The District Court denied Taxpayer the refund sued for and this appeal followed. We affirm.
Taxpayer is in the business of manufacturing replacement parts for textile weaving looms. Since its organization in 1926, it has been a closely held family corporation, managed by its founder, William H. Bahan and, since 1949, by his…
2Cases cited6 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Motor Fuel Carriers, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Oklahoma Press Publishing Company v. United StatesCourt of Appeals for the Tenth Circuit · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Hogg's Oyster Company, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Hughes, Inc. v. CommissionerUnited States Tax Court · 1988
- Snow Mfg. Co. v. CommissionerUnited States Tax Court · 1986
- Cataphote Corp. v. United StatesUnited States Court of Claims · 1976
- Simons-Eastern Company v. United StatesDistrict Court, N.D. Georgia · 1972
16 more not listed; retrieve them via the Exa API.