Legal Opinion
Joe Esco South-West Tire Co. v. United States
District Court, W.D. Oklahoma
Decided December 21, 1983No. CIV-80-1377, CIV-80-1378PublishedCited by 4 opinions
1Opinion of the Court
OPINION
DAUGHERTY, District Judge.
Plaintiff-taxpayers filed these consolidated actions for refunds of taxes paid for their fiscal years ending in 1973, 1974 and 1975. Generally, a corporation was entitled for those tax years to a “surtax exemption.” However, if two or more corporations were members of a “controlled group of corporations,” they would be taxed as if they were a single corporation and they would have to share a single surtax exemption. In this case, the United States contends that the two Plaintiffs are members of a “controlled group of corporations” because they are members of a…
2Cases cited32 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Kremer v. Chemical Construction Corp.Supreme Court of the United States · 1982
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3Cited by4 opinions
- Eateries, Inc. v. J. R. Simplot Co.Court of Appeals for the Tenth Circuit · 2003
- New Mexico Banquest Investors Corp. v. Peters Corp.New Mexico Court of Appeals · 2007
- NM BANQUEST INVESTORS v. Peters Corp.New Mexico Court of Appeals · 2007
- Eateries, Inc. v. J. R. Simplot Co.Court of Appeals for the Tenth Circuit · 2003