Frank Scofield, Collector of Internal Revenue v. San Antonio Transit Company
Court of Appeals for the Fifth Circuit
1Opinion of the Court
DAWKINS, District Judge.
The Collector has appealed from an adverse judgment of the District Court in the taxpayer’s suit for recovery of alleged illegally collected income, declared value excess profits and excess profits taxes for the fiscal year ending May 31, 1943.
The pertinent facts (stipulated in detail to the trial court) are as follows: Smith Brothers Properties Company, a Texas corporation (hereinafter called the old corporation) owned certain realty in San Antonio upon which it constructed buildings for its own use and for lease to others. Among the buildings it owned was the…
Also in this document: Per curiam.
2Cases cited19 opinions
- Northern Pacific Railway Co. v. BoydSupreme Court of the United States · 1913
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Arden S. Heverly and Sophia S. Heverly v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1980
- San Antonio Transit Co. v. CommissionerUnited States Tax Court · 1958
- Pearson Hotel, Inc. v. United StatesDistrict Court, N.D. Illinois · 1959
- Western Massachusetts Theatres, Inc. v. CommissionerUnited States Tax Court · 1955
- Frank Scofield, Collector of Internal Revenue v. San Antonio Transit CompanyCourt of Appeals for the Fifth Circuit · 1955
3 more not listed; retrieve them via the Exa API.