Ragsdale v. Paschal
District Court, E.D. Arkansas
1Opinion of the Court
TRIMBLE, Chief Judge.
For many years prior to 1944 the plaintiff Fred E. Ragsdale, was engaged in business in Camden, Arkansas. He was the sole proprietor of Dixie Specialty Company, hereinafter called Dixie, the nature of this business being the sale of electrical specialties, household and other appliances, and the operation of coin machines. These machines were placed in different business locations over the town and country-side, and consisted of vending, amusement and gambling machines. In the month of December, 1944, plaintiff sold the coin machines and has not operated such machines…
2Cases cited18 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MurdockSupreme Court of the United States · 1934
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Southeastern Finance Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
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3Cited by5 opinions
- Mayflower Investment Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Bushnell v. CommissionerUnited States Tax Court · 1967
- Smith v. FlynnSupreme Court of Alabama · 1963
- Gathings v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Gathings v. Bureau of RevenueNew Mexico Court of Appeals · 1975