Legal Opinion
Cherry-Burrell Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided December 7, 1966No. 18110PublishedCited by 10 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
This action for refund of corporate income taxes paid for fiscal years ended October 31, 1955 and 1956 concerns -the tax-free distribution provisions of § 112 (b) (6) (A) and (D) and (i) 1 of the In ternal Revenue Code of 1939 and the impact of intervening ligation upon the three-year requirement of that section. There appears to be little helpful precedent.
The facts are established in their entirety by a stipulation and the exhibits which accompany it. They are not in controversy. The issue, therefore, is one of law.
The taxpayer, Cherry-Burrell Corporation, is a…
2Cases cited39 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Markham v. CabellSupreme Court of the United States · 1946
- Tyler v. United StatesSupreme Court of the United States · 1930
- Commissioner v. HansenSupreme Court of the United States · 1959
- United States v. StewartSupreme Court of the United States · 1940
34 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Associated Wholesale Grocers, Inc., and Its Subsidiary, Super Market Developers, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1991
- Co-Operative Grain & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Hampton v. Jefferson County Board of EducationDistrict Court, W.D. Kentucky · 2000
- Kamis Engineering Co. v. CommissionerUnited States Tax Court · 1973
- Nerman v. Alexander Grant & Co.District Court, W.D. Missouri · 1987
5 more not listed; retrieve them via the Exa API.