Legal Opinion
Dyalwood, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided January 25, 1979No. 76-4382PublishedCited by 4 opinions
1Opinion of the Court
GODBOLD, Circuit Judge:
Appellant, Dyalwood, Inc., brought suit in 1969 for a refund of income taxes assessed and paid for its fiscal tax years 1962, 1963, and 1964. The district court granted partial summary judgment to the government in 1971, concerning the capital gains treatment of timber sales to St. Regis Paper Company. Dyalwood and the government settled the remaining issues in the case in 1976 and agreed to a consent judgment that explicitly preserved Dyalwood’s right to appeal the district court’s 1971 ruling. That appeal is now before us.
In 1961 Dyalwood purchased from the owners of…
2Cases cited10 opinions
- Harold Barclay and Dorothy Barclay v. The United States. Philip Dahl and Dorothy Dahl v. The United StatesUnited States Court of Claims · 1964
- Milton Dyal v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Ah Pah Redwood Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Barclay v. United StatesUnited States Court of Claims · 1964
- United States v. GiustinaCourt of Appeals for the Ninth Circuit · 1962
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3Cited by4 opinions
- Georgia-Pacific Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- International Paper Co. v. United StatesUnited States Court of Federal Claims · 1995
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994
- Glynn Land Co. v. United StatesDistrict Court, S.D. Georgia · 1985