Legal Opinion
General Housewares Corp. v. United States
District Court, N.D. Alabama
Decided August 31, 1977No. 75-G-2028-S, 75-H-0782-SPublished
1Opinion of the Court
MEMORANDUM OPINION
I. INTRODUCTION.
These cases are civil actions against the United States for the recovery of Internal Revenue taxes claimed to have been erroneously, illegally, and wrongfully assessed and collected from the Plaintiff taxpayers, plus interest thereon. They have been consolidated for the limited purpose of resolving the two common issues of fact and law which they present. The relevant facts have been fully stipulated and were submitted with briefs for decision by this Court.
The captioned cases present two common issues of fact and law which arise as a result of (a) a sale by…
2Cases cited22 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- James Armour, Inc. v. CommissionerUnited States Tax Court · 1964
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