Legal Opinion
Amory Cotton Oil Co. v. United States
District Court, N.D. Mississippi
Decided December 23, 1970No. EC 69-31-SPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION
ORMA R. SMITH, District Judge.
This action has been tried to the court and is submitted upon the record, the evidence adduced at the trial, the briefs of the parties and oral argument of counsel.
The court will briefly summarize the issues before undertaking to set forth detailed findings of fact and conclusions of law which will govern the decision of the court.
Plaintiff, a Mississippi corporation, was chartered March 30, 1927 with an authorized capital of $30,000, consisting of 300 shares of common stock of the par value of $100.00 per share. No other class of stock was…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Jean C. Tyler and Dolly Ann Tyler v. Laurie W. Tomlinson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- United States v. Simon W. Henderson, Jr., Independent for the Estate of Louise R. Henderson, DeceasedCourt of Appeals for the Fifth Circuit · 1967
- Montclair, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Amory Cotton Oil Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1972
- Estate of Allison v. CommissionerUnited States Tax Court · 1971
- Shores Realty Company, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Portage Plastics Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1972
- Estate of Allison v. CommissionerUnited States Tax Court · 1971
2 more not listed; retrieve them via the Exa API.