Legal Opinion
Sellers v. Texas Flame & Forge, Inc.
District Court, E.D. Louisiana
Decided October 7, 1983No. Civ. A. No. 81-3071PublishedCited by 1 opinion
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
BEER, District Judge.
To the extent any of the following findings of fact constitute conclusions of law, they are adopted as such. To the extent any conclusions of law constitute findings of fact, they are so adopted.
Findings of Fact
Plaintiff Sellers sues on a promissory note issued to him by Texas Flame & Forge, Inc. (hereinafter T.F.F.). The corporation defends, contending that the underlying loan was contemplated as, and, accordingly, treated as, a contribution to capital.
In 1977, Sellers and William Monteleone, both Louisiana residents, bought certain…
2Cases cited9 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Junker v. CroryCourt of Appeals for the Fifth Circuit · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Prudential Insurance Co. of America v. HarrisDistrict Court, M.D. Louisiana · 1990