Legal Opinion
Aiken Drive-In Theatre Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided July 26, 1960No. 8080PublishedCited by 20 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
Aiken Drive-In Theatre Corporation, a South Carolina corporation, hereinafter called Aiken, prosecutes this appeal from the order of the United States District Court for the Western District of North Carolina dismissing its action against the United States to recover income and excess profits taxes.paid by it for its fiscal year ending March 31, 1953.
Aiken was organized and incorporated in March 1952 to operate drive-in thea-tres and it operated the Fox Drive-In Theatre in the Aiken, South Carolina, area. The corporation was wholly owned by four stockholders.
On October…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. Chelsea Products, IncCourt of Appeals for the Third Circuit · 1952
- National Securities Corp. v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Advance MacHinery Exchange, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- GUR Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Young & Rubicam, Inc. v. The United StatesUnited States Court of Claims · 1969
- Brown v. United StatesUnited States Court of Claims · 1968
- Spicer Theatre, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Copley Theatre, Inc.Court of Appeals for the Sixth Circuit · 1965
- Latham Park Manor, Inc. v. CommissionerUnited States Tax Court · 1977
15 more not listed; retrieve them via the Exa API.