Legal Opinion
Timber Conservation Co. v. United States
District Court, D. Oregon
Decided June 25, 1962No. Civ. No. 60-209PublishedCited by 2 opinions
1Opinion of the Court
EAST, District Judge.
The plaintiff, Timber Conservation Company (TCC), in this action seeks the refund of certain portions of its income tax payments, together with accrued interest thereon, for the tax years 1952, 1953 and 1955.
TCC’S STATUS
TCC may be characterized as an active, going, timber-holding company which buys and sells tracts of timber for investment and income purposes, and is one of several corporations, with interlacing business transactions, which are under a common capital stock ownership by three persons. These stockholders constitute the Board of Directors and officers of the…
2Cases cited7 opinions
- Pacific Portland Cement Co. v. Food MacHinery & Chemical CorporationCourt of Appeals for the Ninth Circuit · 1950
- Panushka v. PanushkaOregon Supreme Court · 1960
- Paullus v. YARBROUGH ET UXOregon Supreme Court · 1959
- Giustina v. United StatesDistrict Court, D. Oregon · 1960
- United States v. Pete Johnson, F. Douglas Mavor, Jane Kendle Mavor, Nelson T. Bruce, and Cleo BruceCourt of Appeals for the Ninth Circuit · 1958
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3Cited by2 opinions
- Harold Barclay and Dorothy Barclay v. The United States. Philip Dahl and Dorothy Dahl v. The United StatesUnited States Court of Claims · 1964
- Barclay v. United StatesUnited States Court of Claims · 1964