Legal Opinion
Carondelet Bldg. Co. v. Fontenot
Court of Appeals for the Fifth Circuit
Decided April 18, 1940No. 9356PublishedCited by 10 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
In a suit by Carondelet Building Company against the Collector of Internal Revenue to recover taxes illegally exacted, refund of which had been refused, the facts not being disputed the court denied recovery, and this appeal was taken.
The plaintiff-appellant, organized May 9, 1934, on May 10, 1934, bought the Carondelet Building in New Orleans. It established a fiscal year ending Sept. 30, and made income tax returns on the “accrual basis”. Its income consisted almost entirely of rents from the Carondelet Building. Prior to its purchase the building had been assessed for…
2Cases cited8 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
- Great Western Power Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Louisiana Oil Refining Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
- Mexican Petroleum Corp. of Louisiana, Inc. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1931
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Aron v. GillmanNew York Court of Appeals · 1955
- Citizens Hotel Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1942
- Commissioner of Internal Revenue v. Rust's EstateCourt of Appeals for the Fourth Circuit · 1940
- Mrs. Anna Terranova Catalano and Mrs. Rosemary Catalano Loup v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Magellan South Mountain Ltd. Partnership v. Maricopa CountyCourt of Appeals of Arizona · 1998
5 more not listed; retrieve them via the Exa API.