Legal Opinion
Culligan Water Conditioning of Tri-Cities, Inc., Successor in Interest to Culligan Water Conditioning of Kennewick, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided January 16, 1978No. 76-2048PublishedCited by 6 opinions
1Opinion of the Court
SNEED, Circuit Judge:
This is a suit for refund of income taxes paid by Culligan Water Conditioning of TriCities, Inc. (Tri-Cities) as a transferee corporation assessed against Culligan Water Conditioning of Kennewick, Inc. (Kenne-wick), the transferor corporation. The district court, after a trial before it based on an agreed statement of facts set forth in the pretrial order as well as certain exhibits and depositions, dismissed Tri-Cities’ suit. 1 We affirm.
The principal issue which this case presents is whether the transfer of assets to Kennewick by Casper Kramis was without recognition of…
2Cases cited8 opinions
- American Bantam Car Co. v. CommissionerUnited States Tax Court · 1948
- State v. Northwest Magnesite Co.Washington Supreme Court · 1947
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Von Herberg v. Von HerbergWashington Supreme Court · 1940
- Sommer v. Yakima Motor Coach Co.Washington Supreme Court · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
- United States v. Henco Holding Corp.Court of Appeals for the Eleventh Circuit · 2021
- D'Angelo Assoc., Inc. v. CommissionerUnited States Tax Court · 1978
- Hillen v. City of Many Trees (In re CVAH, Inc.)United States Bankruptcy Court, D. Idaho · 2017
- Berry Petroleum Co. v. CommissionerUnited States Tax Court · 1995
1 more not listed; retrieve them via the Exa API.