Legal Opinion
Idaho Livestock Auction, Inc. v. United States
District Court, D. Idaho
Decided July 1, 1960No. 2167PublishedCited by 1 opinion
1Opinion of the Court
FRED M. TAYLOR, District Judge.
This action was instituted by the plaintiff to recover income and excess profit taxes paid to the Director of Internal Revenue for the District of Idaho pursuant to deficiency assessments determined by the Commissioner of Internal Revenue for plaintiff’s fiscal years beginning September 17, 1950, and ending March 31, 1955. Jurisdiction is based on 28 U.S.C. § 1346(a) (1).
Prior to the period in dispute a partnership existed known as the Idaho Livestock Auction Company. It was engaged in the general livestock business. As part of its business it conducted a…
2Cases cited5 opinions
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Twin Oaks Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Hoffman Radio Corp. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
3Cited by1 opinion
- Tillotson v. McCroryDistrict Court, D. Nebraska · 1962