Legal Opinion
United States v. Mississippi Chemical Company
Court of Appeals for the Fifth Circuit
Decided January 9, 1964No. 19418_1PublishedCited by 34 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This is an appeal from a judgment for the taxpayer entered in the United States District Court for the Southern District of Mississippi. The nature, background, and right of the controversy are set out in the district court’s findings and conclusions, reported in 197 F.Supp. 490.
The claims and pretensions of both parties, as set out in their briefs, are prolix and detailed, and both briefs seem designed to make the issues seem greatly involved and highly difficult of solution.
The basic contention of the appellant, which was decided against it in the district court, is…
2Cases cited16 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Pomeroy Coop. Grain Co. v. CommissionerUnited States Tax Court · 1958
- Pomeroy Cooperative Grain Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
11 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- United States v. Jefferson County Board of EducationCourt of Appeals for the Fifth Circuit · 1966
- American Rice, Inc. v. Producers Rice Mill, Inc.Court of Appeals for the Fifth Circuit · 2008
- Mooney Aircraft, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
29 more not listed; retrieve them via the Exa API.