Legal Opinion
Laird v. United States
District Court, N.D. Georgia
Decided February 26, 1975No. Civ. A. 17892PublishedCited by 3 opinions
1Opinion of the Court
STATEMENT OF THE CASE
HOOPER, Senior District Judge.
Plaintiff taxpayers brought suit against the United States to recover income taxes (and interest thereon) assessed against and collected from them with reference to the tax years 1967 and 1968.
Plaintiffs’ right to the refund sought in this ease depends upon the resolution of several novel and complex issues concerning the validity of income tax deductions claimed by The Five Smiths, Inc., 1 a Georgia corporation whose primary purpose and principal business was the ownership and operation of the Atlanta Falcons, a professional football team…
2Cases cited16 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
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3Cited by3 opinions
- First Northwest Industries, Inc. v. CommissionerUnited States Tax Court · 1978
- Evinrude v. CommissionerUnited States Tax Court · 1980
- First Northwest Industries, Inc. v. CommissionerUnited States Tax Court · 1978