Legal Opinion
Wichita Coca Cola Bottling Co. v. United States
Court of Appeals for the Fifth Circuit
Decided December 10, 1945No. 11420PublishedCited by 43 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The suit in the District Court was to recover income taxes for the year 1940 alleged to have been erroneously assessed and collected because of the wrongful inclusion of $9,111.40 in income for that year. The judge, sitting without a jury, gave judgment for the United States and this appeal followed.
The evidential facts were stipulated, centering about the handling of an account on the appellant’s books which originated in 1919 and was used to reflect the disposition of bottles and cases in which appellant delivered Coca-Cola, and to a slighter extent other carbonated…
2Cases cited9 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- McEachern v. RoseSupreme Court of the United States · 1937
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
4 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Mayfair Minerals, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Mayfair Minerals, Inc. v. CommissionerUnited States Tax Court · 1971
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
- West Seattle Nat'l Bank v. CommissionerUnited States Tax Court · 1959
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
38 more not listed; retrieve them via the Exa API.