Legal Opinion
Arkansas Best Corporation and Subsidiaries v. Commissioner of Internal Revenue, Arkansas Best Corporation and Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided September 9, 1986No. 85-1702PublishedCited by 1 opinion
1Opinion of the Court
800 F.2d 215
58 A.F.T.R.2d 86-5745, 86-2 USTC P 9671
ARKANSAS BEST CORPORATION AND SUBSIDIARIES, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
ARKANSAS BEST CORPORATION AND SUBSIDIARIES, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Nos. 85-1702, 85-1818.
United States Court of Appeals,
Eighth Circuit.
Submitted Feb. 13, 1986.
Decided Sept. 9, 1986.
Vester T. Hughes, Jr., Dallas, Tex., for appellant.
Ernest J. Brown, Washington, D.C., for appellee.
Before HEANEY and BOWMAN, Circuit Judges, and HANSON,* Senior District Judge.
BOWMAN, Circuit Judge.
1
The issue in this case is whether a…
Also in this document: Dissent.
2Cases cited20 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Richard R. Riss, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1973
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
- United States v. Mississippi Chemical Corp.Supreme Court of the United States · 1972
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3Cited by1 opinion
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996