Legal Opinion
General Guaranty Mortgage Co., Inc. v. Laurie W. Tomlinson, District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 29, 1964No. 20512_1PublishedCited by 20 opinions
1Opinion of the Court
GRIFFIN B. BELL, Circuit Judge.
The Commissioner of Internal Revenue asserted a deficiency in income taxes against appellant mortgage company which, together with interest thereon, was duly paid. This appeal is from the decision of the District Court adverse to appellant on a suit for refund. A payment by First Federal Savings and Loan Association of St. Petersburg, Florida, to General Guaranty Insurance Company, the parent Corporation of appellant, in termination of two mortgage servicing contracts forms the crux of the controversy.
Appellant was engaged in the business of servicing mortgages…
2Cases cited6 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
- Bob Hindes and Wife, Dorothy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- Nelson Weaver Realty Company, and Nelson Weaver Mortgage Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Howell Turpentine Co. v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1947
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- Blueberry Land Company, Inc. And Richmond Hill Land Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Kingsbury v. CommissionerUnited States Tax Court · 1976
- Redwing Carriers, Inc. v. TomlinsonCourt of Appeals for the Fifth Circuit · 1968
- First Pennsylvania Banking & Trust Co. v. CommissionerUnited States Tax Court · 1971
15 more not listed; retrieve them via the Exa API.