Legal Opinion
Frito-Lay, Inc. v. United States
District Court, N.D. Georgia
Decided October 26, 1962No. Civ. A. 7726PublishedCited by 10 opinions
1Opinion of the Court
MORGAN, District Judge.
This is an action by Frito-Lay, Inc., for the recovery of income taxes in the sum of $22,007.37, or alternatively, $58,993.76, paid by Frito-Lay for its taxable years 1956 and 1957.
H. W. Lay & Company, Inc. 1 (hereinafter called the taxpayer), is engaged in the manufacture of snack food products. Taxpayer is engaged in the processing of potato chips, com chips (Fritos), fried pork skins, cheese coated puffed corn, salted nuts, peanut butter sandwiches, pretzels, and other snacks. Since the taxpayer was organized in 1939, it has experienced a phenomenal growth in the…
2Cases cited15 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- D. M. Haggard and Nila Haggard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re the Atlanta Times, Inc.District Court, N.D. Georgia · 1966
- M & W Gear Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- General Electric Credit Corp. v. CastiglioneNew Jersey Superior Court Appellate Division · 1976
- Frank Lyon Company v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Arkansas Bank and Trust Company v. United StatesDistrict Court, W.D. Arkansas · 1963
5 more not listed; retrieve them via the Exa API.