Legal Opinion
United States v. Foster Lumber Co.
Supreme Court of the United States
Decided November 2, 1976No. 74-799Published
1Opinion of the Court 1
429 U.S. 32 (1976)
UNITED STATES
v.
FOSTER LUMBER CO., INC.
No. 74-799.
Supreme Court of United States.
Argued November 12, 1975.
Reargued October 5, 1976.
Decided November 2, 1976.
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT.
Stuart A. Smith reargued the cause for the United States. With him on the briefs were Solicitor General Bork, Assistant Attorney General Crampton, Jonathan S. Cohen, and Ernest J. Brown.
Russell W. Baker reargued the cause for respondent. With him on the brief was Paul R. Lamoree.[*]
2Opinion of the Court · StewartJustice Stewart
Section 172 of the Internal Revenue Code of 1954, as amended, provides…
Also in this document: Concurrence; Dissent.
3Cases cited19 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
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