M. F. A. Central Cooperative v. Bookwalter
Court of Appeals for the Eighth Circuit
1Opinion of the Court
VAN OOSTERHOUT, Chief Judge.
The timely appeals in these consolidated cases are from final judgments of the District Court granting plaintiff taxpayers refunds on income tax payments made for the fiscal years ending in 1958 and 1959. The trial court’s jurisdiction and our jurisdiction upon appeal are established.
Case No. 19,527, M. F. A. v. Bookwaiter, was tried to the court without a jury. Judgment was entered in favor of the taxpayer. The trial court’s opinion, which fairly states the facts, the issues and the basis of the court’s decision, is reported at 286 F.Supp. 956.
The taxpayers…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Mississippi Chemical Corp.Supreme Court of the United States · 1972
- Arkansas Best Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1986
- Mississippi Chemical Corporation v. United States of America, Coastal Chemical Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Arkansas Best Corporation and Subsidiaries v. Commissioner of Internal Revenue, Arkansas Best Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986
- Arkansas Best Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1986
4 more not listed; retrieve them via the Exa API.