Legal Opinion
ABC Beverage Corporation v. United States
Court of Appeals for the Sixth Circuit
Decided June 13, 2014No. 13-1701PublishedCited by 2 opinions
1Opinion of the Court
OPINION
COLE, Circuit Judge.
At a bottling plant in Hazelwood, Missouri, ABC Beverage Corporation makes and distributes soft drinks and other nonalcoholic beverages for Dr. Pepper Snap-pie Group Inc. ABC leased the facility at first, but after concluding that its rent under the lease was too high, it exercised an option to buy the property. Appraisals valued the property without the lease at $2.75 million, and ABC determined that the fair market value of the property with the lease would be at least $9 million. ABC eventually bought the property for more than $9 million.
On its tax return, ABC…
2Cases cited17 opinions
- Neder v. United StatesSupreme Court of the United States · 1999
- Gregory v. HelveringSupreme Court of the United States · 1935
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Jan M. Sexton Salmi v. Secretary of Health and Human ServicesCourt of Appeals for the Sixth Circuit · 1985
- Woodward v. CommissionerSupreme Court of the United States · 1970
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3Cited by2 opinions
- United States v. MorrisCourt of Appeals for the Sixth Circuit · 2016
- In re TraversUnited States Bankruptcy Court, E.D. Kentucky · 2015