Legal Opinion
True v. United States
Court of Appeals for the Tenth Circuit
Decided January 29, 1990No. Nos. 86-2451, 86-2617PublishedCited by 9 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
Plaintiff taxpayers, a husband, wife, and their four adult children and spouses, were owners of True Oil Company, a general partnership organized under Wyoming’s Uniform Partnership Act, and the sole shareholders of Belle Fourche Pipeline Company, an electing corporation under subchapter S of the Internal Revenue Code, 26 U.S.C. § 1361.1 Plaintiffs brought five suits seeking income tax refunds for the taxable years 1973 through 1975. The actions were consolidated and the numerous issues variously decided by summary judgment, by directed verdict, and in a jury trial. The…
2Cases cited47 opinions
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- United States v. WardSupreme Court of the United States · 1980
- United States v. CorrellSupreme Court of the United States · 1967
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- John H. Smith v. Ford Motor CompanyCourt of Appeals for the Tenth Circuit · 1980
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3Cited by9 opinions
- May Department Stores Co. v. State Ex Rel. WoodardSupreme Court of Colorado · 1993
- Talley Industries Inc. Consolidated Subsidiaries v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997
- In Re CraddockCourt of Appeals for the Tenth Circuit · 1998
- Ora R. Hall and Edna Ione Hall, His Wife George E. Hall and Mary Ann McFall v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Hawronsky v. CommissionerUnited States Tax Court · 1995
4 more not listed; retrieve them via the Exa API.