Legal Opinion
Kenlin Industries, Incorporated v. United States
Court of Appeals for the Fourth Circuit
Decided March 8, 1991No. 89-1576PublishedCited by 11 opinions
1Opinion of the Court
DONALD RUSSELL, Circuit Judge:
This suit began on January 26, 1989, as one by Kenlin Industries, Inc. (the “taxpayer”) against the Government to recover taxes paid for the tax years 1983, 1984, and 1985. It was alleged that the corporation R & D Urethanes, Inc. (“R & D”) transferred in August 1982 its operating assets and business to the taxpayer effecting a reorganization qualifying for tax treatment under 26 U.S.C. § 368, and that the taxpayer was entitled to use the losses of its predecessor company against its own tax liabilities in subsequent tax years under the terms of Section 368. The…
2Cases cited13 opinions
- Library of Congress v. ShawSupreme Court of the United States · 1986
- Ruckelshaus v. Sierra ClubSupreme Court of the United States · 1983
- Flora v. United StatesSupreme Court of the United States · 1960
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- King Enterprises, Inc. v. The United StatesUnited States Court of Claims · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Cervin v. CommissionerCourt of Appeals for the Fifth Circuit · 2000
- In Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue Service, in Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
- Kreidle v. Department of the Treasury, Internal Revenue Service (In Re Kreidle)United States Bankruptcy Court, D. Colorado · 1992
- In Re GreweCourt of Appeals for the Fourth Circuit · 1993
- Lindholm v. United StatesDistrict Court, District of Columbia · 1992
6 more not listed; retrieve them via the Exa API.