Legal Opinion

National Alfalfa Dehydrating and Milling Company v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided January 26, 1973No. 72-1125Published

1Opinion of the Court

472 F.2d 796

73-1 USTC P 9194

NATIONAL ALFALFA DEHYDRATING AND MILLING COMPANY, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 72-1125.

United States Court of Appeals,

Tenth Circuit.

Argued and Submitted Sept. 13, 1972.

Decided Jan. 26, 1973.

Charles White Hess, Kansas City, Mo. (Ronald B. Stang and Linde, Thomson, Van Dyke, Fairchild & Langworthy, Kansas City, Mo., on the briefs), for petitioner-appellant.

Ernest J. Brown, Atty., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks, Atty., Dept. of Justice, on the brief), for…

2Cases cited16 opinions

  1. Helvering v. Union Pacific RailroadSupreme Court of the United States · 1934
  2. Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
  3. United States v. Midland-Ross Corp.Supreme Court of the United States · 1965
  4. The Montana Power Company v. United StatesCourt of Appeals for the Third Circuit · 1956
  5. American Smelting & Refining Co. v. United StatesCourt of Appeals for the Third Circuit · 1942

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