Legal Opinion
Montgomery Coca-Cola Bottling Co.
United States Court of Claims
Decided February 28, 1975No. 275-73PublishedCited by 4 opinions
1Opinion of the Court
Tames; income tax; personal holding company; royalties; necessity for filing administrative claim for refwnd.. — On February 28,1975 the court issued the following order:
Before cowen, Chief Judge, kashiwa and bennett, Judges.
“This is a tax case in which the plaintiff claims a refund on the ground that it was not a personal holding company during the years in suit and was not subject to the taxes which defendant collected on income defendant determined was holding company income under Sections 541-543 of the Internal Bevenue Code of 1954. Plaintiff is an Alabama corporation. During the years…
2Cases cited4 opinions
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Commercial Solvents Corporation v. The United StatesUnited States Court of Claims · 1970
- Medical-Surgical Group, Inc. v. CommissionerUnited States Tax Court · 1960
- Irving Berlin Music Corp. v. United StatesUnited States Court of Claims · 1973
3Cited by4 opinions
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1985
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1985