Legal Opinion
United States v. 525 Company
Court of Appeals for the Fifth Circuit
Decided March 22, 1965No. 21857PublishedCited by 12 opinions
1Opinion of the Court
HUNTER, District Judge.
This is an appeal by the United States from a judgment of the district court awarding taxpayer a refund of corporate and personal holding company taxes. The material facts, all of which are stipulated, appear in the district court’s opinion, reported in 230 F.Supp. 803.
The Technical Amendments Act of 1958 (26 U.S.C.A. §§ 1371-1377) amended the Internal Revenue Code of 1954 by adding Subchapter S dealing with small business corporations. The provisions of that subchapter permit certain business corporations, upon filing a proper election, to be taxed after the fashion of…
2Cases cited13 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner v. AckerSupreme Court of the United States · 1959
- United States v. IshamSupreme Court of the United States · 1873
- Koshland v. HelveringSupreme Court of the United States · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Adams v. Fazzio Real Estate Co.District Court, E.D. Louisiana · 1967
- Stonelake v. State, Texas Court of Appeals, 1st District (Houston)1982
- AMERICAN BANK AND TRUST COMPANY v. SaxonDistrict Court, W.D. Michigan · 1965
- Hodgson v. MauldinDistrict Court, N.D. Alabama · 1972
- Port Royal Marine Corporation v. United StatesDistrict Court, S.D. Georgia · 1974
7 more not listed; retrieve them via the Exa API.