Legal Opinion
Crosby v. United States
District Court, S.D. Mississippi
Decided August 21, 1968No. Civ. A. 3448-3450PublishedCited by 8 opinions
1Opinion of the Court
WILLIAM HAROLD COX, Chief Judge.
These three suits were tried together before the Court without the intervention of a jury for the recovery of income taxes by the respective plaintiffs for the years 1961, 1962 and 1963. The taxes for said years were paid by the taxpayers and involved the sale of timber (growing and to be grown) on 139,-616 acres of land in Mississippi and Louisiana on Tracts 1, 2 and 3.
The taxpayers had substantially identical leases to St. Regis Paper Company on such lands and valid contracts with said corporation wherein the taxpayers agreed to sell and the corporation…
2Cases cited7 opinions
- Anderson v. HelveringSupreme Court of the United States · 1940
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
- Parsons v. SmithSupreme Court of the United States · 1959
- Wichita Coca Cola Bottling Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1945
- Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Gammill v. CommissionerUnited States Tax Court · 1974
- L. O. Crosby, Jr., and Dorothy H. Crosby v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Huxford v. United StatesDistrict Court, N.D. Florida · 1969
- Fuqua National, Inc. v. United StatesDistrict Court, S.D. Georgia · 1971
- Godbold v. CommissionerUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.