Legal Opinion
La Barge Water Well Supply Company, a Corporation v. United States of America, La Barge Pipe Line Supply Company, a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided December 17, 1963No. 17376_1PublishedCited by 26 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
The two corporate taxpayers instituted these separate actions to recover payments of income tax deficiencies caused by surtax exemption disallowances under § 1551 1 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1551. The cases' were consolidated for trial. The jury returned special verdicts in favor of the United States and judgments were entered accordingly. The taxpayers appeal.
La Barge Pipe and Steel Company, not one of the taxpayers here, began business in St. Louis in 1953 as Pierre L. La Barge, Jr.’s sole proprietorship. It was engaged in the warehousing…
2Cases cited15 opinions
- Burton S. Knapp v. John P. KinseyCourt of Appeals for the Sixth Circuit · 1956
- Solomon Dehydrating Company, Incorporated v. Clarence R. Guyton, Central Greyhound Lines, Incorporated, and the Greyhound CorporationCourt of Appeals for the Eighth Circuit · 1961
- Goldstein v. United StatesCourt of Appeals for the Eighth Circuit · 1933
- Robert A. Woodring v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- Elsie McDonnell Guardian of the Estate of Ronald McDonnell and Elsie McDonnell Individually v. Jeanette TimmermanCourt of Appeals for the Eighth Circuit · 1959
10 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. Arturo Rodriguez, Vincente RamirezCourt of Appeals for the Eleventh Circuit · 1985
- Timothy Rush v. James Smith, Silas Hardison, David Robbins, James Conway, Rita Krapf, Nesby Moore, Vincent SchoemehlCourt of Appeals for the Eighth Circuit · 1995
- United States v. SingerCourt of Appeals for the Eighth Circuit · 1982
- United States v. Gene McBrideCourt of Appeals for the Eighth Circuit · 1988
- Steven C. Draeger, by and Through Norman A. Draeger, Guardian Ad Litem v. Grand Central, Inc., and David ParkCourt of Appeals for the Tenth Circuit · 1974
21 more not listed; retrieve them via the Exa API.