Legal Opinion
Twitchco, Inc. v. United States
District Court, M.D. Alabama
Decided August 14, 1972No. Civ. A. 3507-NPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
JOHNSON, Chief Judge.
Twitchco, Inc., a corporation, taxpayer in this case, seeks a refund of its income tax for the fiscal year ending May 31, 1967. The case is submitted upon the pleadings, motions, stipulated facts, and the briefs of the parties. Jurisdiction is based upon 28 U.S.C. § 1346(a)(1). As authorized by Rule 52 (a), Federal Rules of Civil Procedure, the appropriate findings of fact and conclusions of law will be incorporated in this memorandum opinion.
THE FACTS
On February 28, 1967, Twitchco, Inc., sold the assets of its textile and paper products business to…
2Cases cited26 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Order of Railroad Telegraphers v. Railway Express Agency, Inc.Supreme Court of the United States · 1944
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Lewis v. ReynoldsSupreme Court of the United States · 1932
21 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Unvert v. CommissionerUnited States Tax Court · 1979
- Estate of Kasishke v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1975
- Puls v. United StatesDistrict Court, N.D. California · 1974
- Allied Timber Co. v. Department of RevenueOregon Tax Court · 1980
3 more not listed; retrieve them via the Exa API.