Legal Opinion
Mississippi Valley Portland Cement Co. v. United States
District Court, S.D. Mississippi
Decided October 27, 1967No. Civ. A. No. 3970PublishedCited by 1 opinion
1Opinion of the Court
OPINION
DAN M. RUSSELL, District Judge.
This action is for the recovery of income taxes, which plaintiff-taxpayer alleges were illegally assessed and collected, and is before the Court on the pleadings, a stipulation of facts, and briefs of opposing counsel.
The Court finds that the facts are as set forth in the Stipulation of Facts which are a part of the record herein. As the stipulation is lengthy and the exhibits attached thereto voluminous, only so much of them as are necessary to a decision will be referred to.
According to the stipulation the one issue to be determined at the present time…
2Cases cited7 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- United States v. Mississippi Chemical CompanyCourt of Appeals for the Fifth Circuit · 1964
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Saenger v. CommissionerCourt of Appeals for the Fifth Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mississippi Valley Portland Cement Company v. United StatesCourt of Appeals for the Fifth Circuit · 1969