Legal Opinion
Central Motor Co. v. United States
Court of Appeals for the Tenth Circuit
Decided July 31, 1978No. Nos. 76-1469 to 76-1472PublishedCited by 15 opinions
1Opinion of the Court
HOLLOWAY, Circuit Judge.
These are consolidated actions brought pursuant to 28 U.S.C. § 1291 for refund of federal income taxes and accumulated earnings taxes for tax years ending in 1966, 1967 and 1968. The companies involved on this appeal are Central Motor Company (Central Motor), Central Credit Corporation (Central Credit), Cruces Credit Corporation (Cruces Credit), and Red Rock Investment Company (Red Rock). Following special verdicts by a jury, judgments were entered denying recovery of the accumulated earnings taxes in question. In another part of the case, tried without a jury, the…
2Cases cited44 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- United New York & New Jersey Sandy Hook Pilots Ass'n v. HaleckiSupreme Court of the United States · 1959
- Schulde v. CommissionerSupreme Court of the United States · 1963
- James Morrissey, Plaintiff-Appellant-Appellee v. National Maritime Union of America, Defendant-Appellant-Appellee, and Joseph CurranCourt of Appeals for the Second Circuit · 1976
39 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Doug-Long, Inc. v. CommissionerUnited States Tax Court · 1979
- Winger's Dep't Store, Inc. v. CommissionerUnited States Tax Court · 1984
- Oppedahl & Larson v. Network Solutions, Inc.District Court, D. Colorado · 1998
- Brooks v. United StatesDistrict Court, D. Kansas · 1991
- EMI Corp. v. CommissionerUnited States Tax Court · 1985
10 more not listed; retrieve them via the Exa API.