Legal Opinion
Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.
Court of Appeals for the Fifth Circuit
Decided March 27, 1945No. 11203PublishedCited by 58 opinions
1Opinion of the Court
HOLMES Circuit Judge.
Respondents are Texas corporations engaged in the manufacture and sale of cement. The State of Texas, alleging that these corporations had violated the antitrust laws of the state, filed a suit against them to recover statutory penalties and other affirmative relief. Each corporation paid the sum of $50,000 to the state in 1939 in compromise of the suit, and an agreed judgment was entered which recited that said payments were in full satisfaction of all claims of the state for penalties for the alleged violations of law, but that the defendants did not thereby admit, or…
2Cases cited11 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Waters-Pierce Oil Co. v. Texas (No. 1)Supreme Court of the United States · 1909
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Dustin v. CommissionerUnited States Tax Court · 1969
- Marriott International Resorts, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Nichols v. CommissionerUnited States Tax Court · 1965
53 more not listed; retrieve them via the Exa API.