Legal Opinion
Trinity Construction Co., Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided April 27, 1970No. 27448_1PublishedCited by 26 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge.
This is an action for the recovery of federal income taxes and interest for the fiscal year ending February 28, 1959, of Bélico Industrial Engineering Company. Bélico was merged into Trinity Construction Company, Inc., appellant, on December 31, 1961. The taxes were assessed as a deficiency against Bélico, and were paid by Trinity as the transferee of Bélico pursuant to their merger. Trinity filed a claim for refund of the taxes in the United States District Court for the Southern District of Texas. The cause was tried to the court on September 9, 1968, and the…
2Cases cited4 opinions
- Brown v. HelveringSupreme Court of the United States · 1934
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Ruth T. Lengsfield, Coralie Mayer Lengsfield and Blanche L. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Burlington-Rock Island Railroad Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
3Cited by26 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Putoma Corp., Successor by Merger of Pro-Mac Company, Petitioners- Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- World Airways, Inc. v. CommissionerUnited States Tax Court · 1974
- Baker v. United StatesUnited States Court of Claims · 1980
- Phillip B. Hardin v. United States of America, Hardin's Bakeries Corporation v. United States of America, (Two Cases)Court of Appeals for the Fifth Circuit · 1972
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