Legal Opinion
Commissioner v. C. A. Sporl & Co.
Court of Appeals for the Fifth Circuit
Decided March 20, 1941No. 9696PublishedCited by 6 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The respondent, C. A. Sporl & Company, Inc., is a Louisiana corporation engaged in the insurance brokerage business. From time to time it placed policies of insurance for Jahncke Dry Docks, Inc., one of its principal customers. The Jahncke Company was indebted to Sporl & Company on open account in the sum of $70,-935.58. On September 8, 1931, Jahncke Company informed its general creditors that it could not immediately pay the full amount of its indebtedness to them; that it contemplated selling its dry docks equipment and converting its property into a storage warehouse;…
2Cases cited5 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Brewster v. GageSupreme Court of the United States · 1930
- McFeely v. CommissionerSupreme Court of the United States · 1935
- C. A. Sporl & Co. v. CommissionerUnited States Board of Tax Appeals · 1939
- Fordyce v. HelveringCourt of Appeals for the D.C. Circuit · 1935
3Cited by6 opinions
- Paul E. Dorman and Wineta E. Dorman v. United StatesCourt of Appeals for the Ninth Circuit · 1961
- George W. S. Swenson and Ruth E. Swenson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Swenson v. CommissionerUnited States Tax Court · 1961
- Wiles v. CommissionerUnited States Tax Court · 1973
- Swenson v. CommissionerUnited States Tax Court · 1961
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