Legal Opinion
Tanforan Co. v. United States
District Court, N.D. California
Decided May 20, 1970No. 45579PublishedCited by 12 opinions
1Opinion of the Court
ORDER GRANTING JUDGMENT IN FAVOR OF PLAINTIFF
ZIRPOLI, District Judge.
This is an action brought by plaintiff for the recovery of income taxes and interest paid for the calendar years 1960, 1961, 1962 and 1963. The jurisdiction of this court is based upon Section 1346 (a) (1) of Title 28 U.S.C.
Without going into the details of the arm’s-length negotiations and transactions which led thereto, in November of 1959 plaintiff purchased the race track and all other assets of Tanforan Company, Ltd. (previously owned by Garden State Racing Association) for a total purchase price of $5,036,744. The…
2Cases cited11 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Karl R. Martin and Kathleen Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
- Moise v. BurnetCourt of Appeals for the Ninth Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- In Re Hudson Oil Co., Inc.United States Bankruptcy Court, D. Kansas · 1988
- Kraft, Inc. v. United StatesUnited States Court of Federal Claims · 1994
- J. B. N. Telephone Company, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1981
7 more not listed; retrieve them via the Exa API.