Legal Opinion
Ballou Const. Co., Inc. v. United States
District Court, D. Kansas
Decided February 12, 1985No. 79-4138PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ROGERS, District Judge.
This is an action for recovery of federal income taxes by Ballou Construction Company, Inc. (Ballou), as the transferee of Salina Sand Company, Inc. (Salina Sand), for the taxable period ending March 31, 1977. On August 4, 1981, this court entered judgment for Ballou, 526 F.Supp. 403. Thereafter, the United States appealed our decision. On April 29, 1983, the Tenth Circuit Court of Appeals vacated this court’s judgment and remanded the ease for further consideration in light of the Supreme Court’s ruling in United States v. Bliss Dairy, Inc., 460…
2Cases cited8 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Louis Spitalny and Betty Spitalny, His Wife v. United States of America, William Erdwurm and Bart F. Erdwurm, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Commissioner of Internal Revenue v. South Lake Farms, Inc., Commissioner of Internal Revenue v. South Lake FarmsCourt of Appeals for the Ninth Circuit · 1963
- Tennessee-Carolina Transportation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1978
- Bliss Dairy, Inc., an Arizona Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
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3Cited by5 opinions
- Rojas v. CommissionerUnited States Tax Court · 1988
- Byrd v. CommissionerUnited States Tax Court · 1986
- Byrd v. CommissionerUnited States Tax Court · 1986
- Rojas v. CommissionerUnited States Tax Court · 1988
- Rojas v. CommissionerUnited States Tax Court · 1988