Legal Opinion
W. Horace Williams Co. v. Cocreham
Supreme Court of Louisiana
Decided November 8, 1948No. 38353PublishedCited by 11 opinions
1Opinion of the Court
McCALEB, Justice.
W. Horace Williams Company, Inc., in Liquidation, has appealed from a judgment of the Civil District Court which affirmed a decision of the State Board of Tax Appeals disallowing the deduction of certain taxes by appellant on its state income tax returns" for the years 1936 through 1940 and refusing a refund of taxes paid (allegedly through error) by appellant for the year 1941. The controversy arises out of the following state of admitted facts.
In 1931, Gulf Crushing Company, Inc., a subsidiary of appellant, sold all of its assets to Oyster Shell Products Corporation, Inc.,…
2Cases cited12 opinions
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Curtis v. CommissionerUnited States Tax Court · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Tarver v. EI Du Pont De Nemours and Co.Supreme Court of Louisiana · 1994
- Sherwood Forest Country Club v. LitchfieldSupreme Court of Louisiana · 2008
- Collector of Revenue v. HuntSupreme Court of Louisiana · 1964
- Freeman v. Collector of RevenueLouisiana Court of Appeal · 1959
- Orillion v. CrawfordLouisiana Court of Appeal · 2006
6 more not listed; retrieve them via the Exa API.